Important Update: Based on informal comments from the U.S. Department of Labor, it appears that the tolling of benefit plan deadlines will end on July 10, 2023, as described in our earlier blog on this subject,...more
The American Rescue Plan (“ARP”) offers a special 60-day election period for certain individuals who previously declined or discontinued COBRA coverage (“Assistance Eligible Individuals” or “AEIs,” as defined in ARP). These...more
4/22/2021
/ American Rescue Plan Act of 2021 ,
Benefit Plan Sponsors ,
COBRA ,
Coronavirus/COVID-19 ,
Corporate Counsel ,
Department of Labor (DOL) ,
Employee Benefits ,
Employer Group Health Plans ,
Premium Subsidies ,
Relief Measures ,
Special Election
Immediate Action Required -
As discussed in our prior posts, the American Rescue Plan Act of 2021 (“ARP”) requires that plan administrators distribute new COBRA notices advising individuals of their possible rights to a...more
The American Rescue Plan Act of 2021 (“ARPA”) includes a 100% COBRA premium subsidy for “assistance eligible individuals,” for periods of coverage occurring between April 1, 2021 and September 30, 2021, as described in...more
The American Rescue Plan Act of 2021 (“ARPA”), which was just passed by Congress and will be sent to President Biden for signature, includes an opportunity for free COBRA coverage for a six-month period from April through...more
As discussed in an earlier blog post on the DOL/Treasury relief extending benefit plan deadlines due to the pandemic, plans have to disregard an “outbreak period” when determining deadlines for COBRA elections and premiums...more
As part of the COVID-19 relief package passed by Congress earlier this week, the federal government expands on earlier relief issued by the Internal Revenue Service (IRS) for health and dependent care flexible spending...more
On June 26, 2015, the U.S. Supreme Court issued a historic decision in Obergefell v. Hodges, holding that the Fourteenth Amendment’s Due Process and Equal Protection Clauses require states to allow same-sex marriage and to...more
6/26/2015
/ Anti-Discrimination Policies ,
Benefit Plan Sponsors ,
Corporate Counsel ,
Discrimination ,
DOMA ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Employee Rights ,
Employer Liability Issues ,
Family Status Discrimination ,
Fourteenth Amendment ,
Income Taxes ,
Marriage Equality ,
Obergefell v. Hodges ,
Same-Sex Marriage ,
Same-Sex Marriage Bans ,
SCOTUS ,
Sexual Orientation Discrimination ,
Spouses ,
US v Windsor
The IRS has informally stated that it is intending to make some significant changes to the Determination Letter program, and is even considering eliminating the program for individually designed retirement plans (other than...more
Prior to the U.S. Supreme Court’s Windsor decision that repealed Section 3 of the federal Defense of Marriage Act (DOMA), same-sex spouses were not recognized as spouses for federal tax and benefits purposes. In the immediate...more
12/23/2013
/ Benefit Plan Sponsors ,
Cafeteria Plans ,
Dependent Care ,
DOMA ,
FSA ,
Health Plan Sponsors ,
Healthcare ,
HSA ,
IRS ,
Same-Sex Marriage ,
US v Windsor
Editor's Overview -
Health care issues make the headlines once again in this month's ERISA Litigation Newsletter. Tzvia Feiertag first provides practical and timely tips for insured ERISA health plan sponsors on...more