News & Analysis as of

Employee Benefits New Guidance Employer Group Health Plans

Venable LLP

Government Issues Nonenforcement Statement on Mental Health Parity Rules

Venable LLP on

The government recently stated that it will delay enforcement of the 2024 final rules on the Mental Health Parity and Addiction Equity Act (MHPAEA). (Our previous alert regarding the 2024 final rules can be found here.) This...more

Ballard Spahr LLP

IRS Guidance Expands List of Preventive Care Benefits Under HDHPs

Ballard Spahr LLP on

The IRS recently issued Notices 2024-71 and 2024-75, which expand the list of “preventive care” benefits permitted to be provided by a high deductible health plan (HDHP) without a deductible and the list of benefits...more

Schwabe, Williamson & Wyatt PC

‎2024 Healthcare Affordability Percentage Makes Benefits More Expensive for Employers‎

The employee benefits 2024 open enrollment season is quickly approaching and, with newly released IRS guidance, employers should be careful to ensure the health plan they offer employees is considered affordable. According to...more

Seyfarth Shaw LLP

My Insurance Doesn’t Cover That? Agency Guidance on “Junk Insurance”

Seyfarth Shaw LLP on

Seyfarth Synopsis: Fresh on the heels of the IRS Chief Counsel Memorandum on wellness and indemnity products, discussed in our prior post here, the agencies have weighed in with more formal and more expansive guidance...more

Proskauer - Employee Benefits & Executive...

For HDHPs, IRS Confirms Pre-Deductible COVID-19 Testing Coverage Will End Next Year

In the most recent sign that special COVID-19 benefit plan rules are drawing to a close, last Friday, the IRS issued Notice 2023-37, which clarifies the scope of COVID-19 testing and treatment that can be provided on a...more

Husch Blackwell LLP

New Federal Guidance on Employer-Sponsored Group Health Plans and Required Action Steps for 2023

Husch Blackwell LLP on

The Consolidated Appropriations Act, 2021 (CAA) prohibits employer-sponsored group health plans from entering into agreements that contain so-called “gag clauses.” This prohibition generally restricts group health plans from...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

HHS, DOL, and Treasury Give Employer-Sponsored Health Plans Another Warning on Providing Contraceptive Coverage

​​​​​​​Employers can’t say they weren’t warned. For the second time in six months, frequently asked question (FAQ) guidance from federal regulators is calling attention to the requirement that employer-sponsored health...more

Eversheds Sutherland (US) LLP

COBRA subsidy strikes again with IRS guidance in Notice 2021-31

The American Rescue Plan Act (the Act) included certain temporary COBRA subsidy provisions that allow “Assistance Eligible Individuals” (AEIs) to receive COBRA subsidies from April 1, 2021 to September 30, 2021 (the...more

Proskauer - Employee Benefits & Executive...

Guide to New IRS Guidance on COBRA Premium Subsidy

On May 18, 2021, the IRS released Notice 2021-31, which provides implementation guidance on the COBRA premium subsidy available under the American Rescue Plan Act of 2021 (ARP). As discussed in our prior blog posts, ARP...more

Akin Gump Strauss Hauer & Feld LLP

COBRA Premium Subsidy under the American Rescue Plan Act of 2021 and IRS Notice 2021-31

On May 18, 2021, the Internal Revenue Service (IRS) released Notice 2021-31 (the “Notice”) providing guidance in Q&A format on the application of the temporary COBRA premium assistance provisions of the American Rescue Plan...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

COBRA Subsidy: You’ve Got Questions...We’ve Got Answers

The new 100 percent premium subsidy applies to individuals eligible for Consolidated Omnibus Budget Reconciliation Act (COBRA) coverage due to either a reduction in hours or an involuntary termination of employment, and it...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

COBRA Subsidy: What We Know Now After Initial DOL Guidance

Less than a month after the American Rescue Plan Act of 2021 (ARPA) was signed into law, new U.S. Department of Labor (DOL) guidance and model forms are clearing up a number of employer concerns about the 100 percent COBRA...more

Fenwick & West LLP

March 2021 Employment Law Update: New ARPA/COBRA Subsidy, COVID-19-Related Sick Leave Developments and More

Fenwick & West LLP on

New ARPA/COBRA Subsidy - The federal American Rescue Plan Act of 2021 (ARPA) provides for a 100% subsidy of COBRA premiums for six months from April 1, 2021 through September 30, 2021, for individuals (and their covered...more

Mintz - Employment Viewpoints

Agencies Issue Needed Guidance on COBRA Elections During the COVID-19 “Outbreak Period”

On February 26, 2021, the Department of Labor’s Employee Benefits Security Administration (EBSA) issued Notice 2021-01 (the “Notice”). The Notice was issued jointly with the Department of the Treasury, the Internal Revenue...more

Laner Muchin, Ltd.

With New Guidance, IRS Extends Cafeteria Plan Election Flexibility Into 2021

Laner Muchin, Ltd. on

The Internal Revenue Service (IRS) recently issued Notice 2021-15 to clarify certain aspects of the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (the Act), and to extend cafeteria plan election flexibility in 2021...more

Jackson Walker

Coronavirus Relief Guidance Continues to Cascade Out

Jackson Walker on

The Coronavirus Aid, Relief And Economic Security (CARES) Act and the Setting Every Community Up for Retirement Enhancement (SECURE) Act both made changes to required minimum distribution rules. The SECURE Act changes the age...more

McNees Wallace & Nurick LLC

IRS Provides Increased Flexibility in Section 125 Cafeteria Plans

IRS guidance, Notice 2020-29 and 2020-33, issued on May 12, 2020 addresses unanticipated changes in health and dependent care expenses because of the 2019 Novel Coronavirus (COVID-19) pandemic by  providing for increased...more

Davis Wright Tremaine LLP

New IRS Guidance Provides Temporary Flexibility for Cafeteria Plans, FSAs, and Dependent Care Assistance Programs

On May 12, 2020, the IRS issued new guidance, IRS Notice 2020-29 and IRS Notice 2020-33, which temporarily provides greater flexibility to individuals participating in a cafeteria plan, health flexible spending arrangement...more

Dentons

FSA and Health Insurance Mid-Year Changes Allowed

Dentons on

Earlier this week, the IRS released new guidance allowing certain mid-year election change events under an employer’s cafeteria plan in calendar year 2020 for group health plan coverage, health flexible spending accounts, and...more

Hutchison PLLC

Client Alert: Joint Guidance Gives Immediate Relief to Small and Midsize Businesses

Hutchison PLLC on

The IRS and DOL recently issued joint guidance enabling small and midsize employers to begin taking advantage of two new refundable payroll tax credits which are designed to immediately and fully reimburse them,...more

Perkins Coie

COVID-19: Employee Health Plan Administration Considerations

Perkins Coie on

As federal and state governments respond to COVID-19, employers and plan fiduciaries must also address the evolving issues arising under employer-sponsored health plans. The specific considerations covered in this update are...more

White and Williams LLP

Internal Revenue Service Guidance on High Deductible Health Plans Due to COVID-19

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COVID-19 (commonly referred to as the coronavirus) has been declared a pandemic by the World Health Organization. The disease is highly contagious, and has recently resulted in unprecedented measures being taken by both...more

Bricker Graydon LLP

COVID-19 developments in employee medical insurance

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HDHP and HSA participants - The IRS has expanded prior guidance to allow health plans to pay first-dollar costs for testing and treatment of COVID-19 without jeopardizing the participant’s HSA eligibility. ...more

Pullman & Comley - Labor, Employment and...

IRS Guidance: High Deductible Health Plans May Waive Deductible for COVID-19 Testing

Employers and health plans that want to provide some relief for participants during the spread of the novel coronavirus (SARS-CoV-2, which causes the disease COVID-19) may waive deductibles for COVID-19 testing without...more

Littler

IRS Issues High Deductible Health Plan Guidance Related to COVID-19

Littler on

On March 11, 2020, the IRS issued Notice 2020-15, allowing health savings account (HSA)-compatible high deductible health plans (HDHPs) to provide coverage for testing and treatment of COVID-19-related services without an...more

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