As we get closer to the September 30 expiration date of the COBRA premium subsidy provided under the American Rescue Plan Act (ARPA), the IRS has issued a second set of FAQs in Notice 2021-46 (Notice) to supplement its prior...more
On July 19, the US Departments of Labor, Health and Human Services, and Treasury (the Departments) issued Part 47 of their frequently asked questions (FAQs) about Affordable Care Act (ACA) implementation. There are three new...more
The US Departments of Treasury, Labor, and Health and Human Services (the Departments) along with the Office of Personnel Management (OPM) issued Requirements Related to Surprise Billing; Part I on July 1. ...more
The Internal Revenue Service issued Notice 2021-31, providing the much-anticipated guidance plan sponsors, multiemployer plans, and COBRA administrators have been waiting for related to the COBRA subsidy provisions under the...more
5/21/2021
/ American Rescue Plan Act of 2021 ,
Biden Administration ,
COBRA ,
Coronavirus/COVID-19 ,
Employee Benefits ,
Health and Welfare Plans ,
Health Insurance ,
Infectious Diseases ,
IRS ,
New Legislation ,
Premium Subsidies ,
Relief Measures ,
Tax Credits
US President Joseph Biden and Vice President Kamala Harris have consistently framed their policies with what they call the four major “crises” facing the nation: COVID-19, the economy, climate, and inequity. ...more
4/30/2021
/ American Rescue Plan Act of 2021 ,
Biden Administration ,
Climate Change ,
Electric Vehicles ,
Employee Retirement Income Security Act (ERISA) ,
Environmental Policies ,
Environmental Social & Governance (ESG) ,
Greenhouse Gas Emissions ,
Immigration Reform ,
Labor Reform ,
Regulatory Reform ,
Relief Measures ,
Renewable Energy ,
Tax Reform
As we described in our March 15, 2021 LawFlash, the American Rescue Plan Act of 2021 (ARPA) includes a 100% COBRA premium subsidy for any employee or dependent who is a COBRA qualified beneficiary ...more
The American Rescue Plan Act of 2021 includes a COBRA premium subsidy and increases the dependent care flexible spending account (DCFSA) limits. While the availability of the COBRA premium subsidy is a requirement, the...more
3/16/2021
/ American Rescue Plan Act of 2021 ,
Biden Administration ,
COBRA ,
Coronavirus/COVID-19 ,
Dependent Care ,
Employee Benefits ,
Health and Welfare Plans ,
Health Insurance ,
Infectious Diseases ,
New Legislation ,
Relief Measures
President Joseph R. Biden signed the American Rescue Plan Act of 2021 on March 11, which provides $1.9 trillion in relief funds across a broad spectrum of categories, including additional support for vaccine distribution,...more
3/11/2021
/ American Rescue Plan Act of 2021 ,
Biden Administration ,
CARES Act ,
Child Tax Credit ,
COBRA ,
Coronavirus/COVID-19 ,
Defense Production Act ,
Financial Stimulus ,
Infectious Diseases ,
Mortgages ,
Multiemployer Plan ,
Paycheck Protection Program (PPP) ,
Popular ,
Relief Measures ,
Tax Credits ,
Tribal Governments ,
Unemployment Benefits
At the 11th hour, the US Department of Labor’s Employee Benefits Security Administration (EBSA), with coordination and review by the Internal Revenue Service and the Department of Health and Human Services (collectively, the...more
As discussed in our earlier LawFlash, the Consolidated Appropriations Act, 2021 (Act) contains certain permissible provisions plan sponsors may adopt to offer employees greater flexibility under a healthcare flexible spending...more
As we described in our LawFlash from last spring, the US Department of Labor’s Employee Benefits Security Administration (EBSA) and the Internal Revenue Service (IRS) (collectively, the Agencies) issued EBSA Notice 2020-01...more
As one of his first actions in office, President Joe Biden has issued an executive order ensuring that last year’s US Supreme Court decision in Bostock v. Clayton County is applied immediately and efficiently by all federal...more
1/25/2021
/ Biden Administration ,
Bostock v Clayton County Georgia ,
Civil Rights Act ,
Discrimination ,
Employer Liability Issues ,
Executive Orders ,
Gender Identity ,
Hiring & Firing ,
LGBTQ ,
SCOTUS ,
Sex Discrimination ,
Sexual Orientation ,
Sexual Orientation Discrimination ,
Title VII ,
Transgender
Immediately following his inauguration on January 20, US President Joseph R. Biden, Jr. began taking executive action to enact many of his administration’s initial priorities, which included a number of executive orders,...more
1/22/2021
/ Biden Administration ,
Coronavirus/COVID-19 ,
Corporate Counsel ,
DACA ,
Eviction ,
Executive Orders ,
Foreclosure ,
Infectious Diseases ,
LGBTQ ,
Masks ,
Moratorium ,
Muslims ,
Paris Agreement ,
Regulatory Freeze ,
Regulatory Mandates ,
Regulatory Reform ,
Sex Discrimination ,
Travel Ban ,
Workplace Safety
As we addressed in our recent LawFlash covering the Consolidated Appropriations Act, 2021 (Act), the Act includes several requirements to enhance group health plan transparency. One provision we wanted to further highlight...more
The Consolidated Appropriations Act, 2021 (Act) that was signed into law on December 27, 2020 contains provisions impacting employer sponsored group health plans, including protecting group health plan participants from...more
As the nation has turned its attention to fighting a global pandemic and the very real, human cost associated with that fight, the decade-old battle over the Affordable Care Act (ACA) is once again in the limelight. On...more
11/9/2020
/ Affordable Care Act ,
Article III ,
California v Texas ,
Certiorari ,
Employee Benefits ,
Individual Mandate ,
Minimum Essential Coverage ,
Regulatory Burden ,
SCOTUS ,
Severability Doctrine ,
Standing
The US Department of Labor’s Employee Benefits Security Administration (DOL) and the Internal Revenue Service (IRS) issued guidance last week providing deadline and other relief affecting welfare plans and their sponsors and...more
5/8/2020
/ COBRA ,
Coronavirus/COVID-19 ,
Department of Labor (DOL) ,
EBSA ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Fiduciary Duty ,
Hardship Distributions ,
Health and Welfare Plans ,
IRS ,
Popular ,
Retirement Plan
The US Departments of Labor, Health and Human Services, and the Treasury (Departments) issued a set of 14 frequently asked questions (FAQs) on April 11....more
4/16/2020
/ CARES Act ,
Coronavirus/COVID-19 ,
Department of Health and Human Services (HHS) ,
Department of Labor (DOL) ,
Families First Coronavirus Response Act (FFCRA) ,
Family and Medical Leave Act (FMLA) ,
Federal Loans ,
Financial Stimulus ,
Relief Measures ,
Sick Leave ,
Sick Pay ,
U.S. Treasury
Dear Retail Clients and Friends, This edition of Morgan Lewis Retail Did You Know? examines how the Coronavirus Aid, Relief, and Economic Security (CARES) Act impacts companies in the retail and hospitality sector...more
With broad bipartisan support, the Coronavirus Aid, Relief, and Economic Security Act (CARES Act or Act), signed into law by the president on March 27, provides a $2 trillion economic stimulus and contains numerous and...more
4/7/2020
/ CARES Act ,
Compensation & Benefits ,
Coronavirus/COVID-19 ,
Defined Benefit Plans ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Employer Group Health Plans ,
Federal Loans ,
Financial Stimulus ,
Health Insurance ,
Payroll Taxes ,
Relief Measures ,
Required Minimum Distributions ,
Retirement Plan ,
Tax Relief
The Families First Coronavirus Response Act (Act), signed into law Wednesday, requires group health plans to provide coverage for coronavirus (COVID-19) diagnostic testing, including the cost of healthcare provider visits (as...more
3/23/2020
/ Clinical Laboratory Testing ,
Coronavirus/COVID-19 ,
Employer Mandates ,
Families First Coronavirus Response Act (FFCRA) ,
Family and Medical Leave Act (FMLA) ,
New Legislation ,
Relief Measures ,
Sick Leave ,
Sick Pay ,
Telehealth ,
TPAs ,
Trump Administration
Morgan Lewis’s seven employee benefits and executive compensation substantive task forces are available to help employers evaluate and troubleshoot potential issues arising from the changing work environment and economic...more
The Families First Coronavirus Response Act (Act), signed into law Wednesday, requires group health plans to provide coverage for coronavirus (COVID-19) diagnostic testing, including the cost of healthcare provider visits (as...more
Since the 2019 Novel Coronavirus (COVID-19) was first detected in December, the death toll has continued to rise as the virus quickly spreads. Centers for Disease Control (CDC) officials have stated that while the immediate...more
3/2/2020
/ Best Practices ,
Centers for Disease Control and Prevention (CDC) ,
China ,
Coronavirus/COVID-19 ,
Department of Health and Human Services (HHS) ,
Disclosure ,
Electronic Protected Health Information (ePHI) ,
Emergency Management Plans ,
Employer Liability Issues ,
Health and Safety ,
Health Insurance Portability and Accountability Act (HIPAA) ,
HIPAA Privacy Rule ,
Infectious Diseases ,
OCR ,
Patient Privacy Rights ,
PHI ,
Policies and Procedures ,
Public Health ,
Risk Management ,
Workplace Safety
Autonomous cars, sports betting, and CBD products have burst onto the scene, setting the stage for major developments in how companies do business and how regulators monitor new innovations....more
2/10/2020
/ Affordable Care Act ,
Appropriations Bill ,
Automotive Industry ,
Big Data ,
Bioengineering ,
Cannabidiol (CBD) oil ,
Cannabis Products ,
CFIUS ,
Covered Transactions ,
Critical Infrastructure Sectors ,
Cross-Border Transactions ,
Cyber Attacks ,
Cybersecurity ,
Decriminalization of Marijuana ,
Final Rules ,
FIRRMA ,
Food and Drug Administration (FDA) ,
Food Labeling ,
Food Safety ,
Food Supply ,
Foreign Investment ,
Health Insurance ,
Healthcare Reform ,
Intellectual Property Protection ,
Legislative Agendas ,
Marijuana ,
Medicaid ,
Medical Foods ,
National Security ,
Oil & Gas ,
Pipelines ,
Plant Based Products ,
Recreational Use ,
Retail Market ,
Sports Betting ,
Sports Gambling ,
Standard Essential Patents ,
Taxation ,
USDA