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Normal Timelines Under Employee Benefit Plans Will Resume After the COVID-19 National Emergency Ends

Earlier this year, the Biden Administration announced its intention to end the COVID-19 National Emergency (and the related nationwide Public Health Emergency) at the end of the day on May 11, 2023. On March 29, 2023, the...more

Plans and Issuers Must Cover the Cost of OTC COVID-19 Tests (If You Can Find Them) by Saturday, January 15, 2022

On December 2, 2021, President Biden announced that the Departments of Labor, Health and Human Services (HHS) and the Treasury (the “Departments”) would issue guidance by January 15, 2022 to clarify that individuals who...more

Reminder: Don’t Forget to Timely Furnish the Required Notice of Expiration of the ARP COBRA Premium Subsidy Period!

The American Rescue Plan Act of 2021 (the ARP, enacted on March 11, 2021) provides a temporary 100% COBRA premium subsidy to any assistance eligible individual (AEI) who loses employer-sponsored group health coverage due to a...more

IRS Issues Additional Guidance on the COBRA Premium Subsidy and Related Tax Credit

On July 26, 2021, the IRS issued Notice 2021-46, which provides additional Q&A guidance on the temporary 100% COBRA premium subsidy (and the related tax credit) provided by the American Rescue Plan Act of 2021 (the ARP,...more

DOL Issues Model Notices, FAQs and Other Guidance About the ARP COBRA Premium Subsidy

On April 7, 2021, the U.S. Department of Labor (DOL) issued welcome guidance - including eagerly-anticipated model notices - to help employers and their COBRA administrators implement the temporary six-month (April 1 to...more

IRS Says COVID-19 PPE Expenses Are Deductible or Reimbursable Tax-Free

Just think of the many dollars you spend on face masks, hand sanitizers and sanitizing wipes to help you and your family prevent the spread of the coronavirus disease (COVID-19). It all adds up very quickly and can make a...more

New COBRA Premium Subsidy Law Requires Prompt Action by Employers and COBRA Administrators

On March 11, 2021, President Biden signed into law the American Rescue Plan Act of 2021 (“ARPA”), a $1.9 trillion COVID-19 economic stimulus bill which provides eligible qualified beneficiaries with up to six months of free...more

A Summary of Key Employee Benefits and Executive Compensation Provisions in the American Rescue Plan Act

On March 11, 2021, President Biden signed into law the American Rescue Plan Act of 2021 (“ARPA”), a $1.9 trillion COVID-19 economic stimulus bill. ARPA contains provisions affecting employee benefits and executive...more

CARES Act Includes Important Health Plan-Related Provisions

On Friday, March 27, 2020, the House of Representatives passed by voice vote, and the President signed into law, the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act, [H.R. 748]) a $2 trillion relief package...more

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