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January 1, 2022 Deadline for Plan Sponsors to Post Surprise Billing Notice

The January 1, 2022, deadline is approaching for plan sponsors to post the required notice informing participants of certain changes affecting how medical benefits may be billed under their health plan. This notice is...more

IRS Clarifies Key Provisions of the COBRA Subsidy

As anticipated, the Internal Revenue Service (IRS) issued Notice 2021-31 (the Notice) yesterday, providing important guidance to employers and plan administrators regarding their COBRA subsidy-related obligations under the...more

No Time to Waste: Employer Action Needed for COBRA Subsidy Administration

The COBRA subsidy period (April 1, 2021 – September 30, 2021) has begun and with a number of issues still outstanding, employers have no time to lose when it comes to preparing to administer the COBRA subsidy required by the...more

COBRA Subsidies Return as Part of Latest COVID-19 Relief Bill

On March 11, 2021, President Biden signed into law the American Rescue Plan Act of 2021 (ARPA), the latest COVID-19 relief bill, which includes a substantial, temporary government subsidy of COBRA (Consolidated Omnibus Budget...more

IRS Issues More COVID-Related Guidance on Flexible Spending Accounts

On February 18, 2021, the IRS released Notice 2021-15 (the Notice), which provides additional guidance clarifying many open issues following implementation of Section 214 of the Consolidated Appropriations Act (CAA). Section...more

COVID-19 Stimulus Bill Provisions Affecting Employee Benefits

On December 27, 2020, President Trump signed into law the Consolidated Appropriations Act, 2021 (the CAA), a second stimulus package and the most recent of several major pieces of legislation to be enacted since the start of...more

IRS Issues Guidance on Cafeteria Plan Elections and Other Changes Amid COVID-19 Pandemic

On May 12, 2020, the IRS issued two notices affecting employee elections under Code Section 125 cafeteria plans. The COVID-19 pandemic and large-scale "stay at home" orders left many employers facing questions relating to...more

Joint Agency Guidance Extends COBRA and Other ERISA Deadlines

On May 4, 2020, the Department of Labor and Department of Treasury (the Departments) issued joint guidance requiring certain COBRA, HIPAA and ERISA deadlines be determined without regard to the “Outbreak Period,” which began...more

White House Expands Exemptions to ACA Contraceptive Mandate

The Department of Health and Human Services (HHS) issued interim final rules on October 6, 2017, expanding exemptions to protect religious beliefs and moral convictions for certain entities and individuals whose health plans...more

U.S. Supreme Court Reaffirms ERISA’s Preemption Provisions as Applied to State Health Law Reporting Requirements

Recently, the U.S. Supreme Court, in Gobeille v. Liberty Mutual Insurance Co., 2016 U.S. LEXIS 1612, underscored the broad extent to which the preemption language of the Employee Retirement Income Security Act of 1974...more

Employer Health Plans: Taking Responsibility for Your Business Associates

The Anthem and Premera Blue Cross data breaches caused widespread panic throughout the employer health plan community earlier this year. For many, these data breach announcements served as a wakeup call for employer health...more

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