News & Analysis as of

Final Rules Consolidated Omnibus Budget Reconciliation Act

Mintz - Employment Viewpoints

Final Regulations Issued by Massachusetts Department of Family and Medical Leave – Health Maintenance During Leave

On January 6, 2023, the Massachusetts Department of Family and Medical Leave (DFML) published new Paid Family and Medical Leave (MAPFML) regulations (the 2023 Regulations). These regulations make changes to Section 458 CMR...more

Goodwin

OCC Grants National Trust Bank Charter to Third Cryptocurrency Firm

Goodwin on

In This Issue. The Office of the Comptroller of the Currency (OCC) granted preliminary conditional approval to a third cryptocurrency firm chartering a national trust bank; the Consumer Financial Protection Bureau (CFPB)...more

Vedder Price

Recent Guidance Regarding Employee Benefit Plans

Vedder Price on

There has been a recent flurry of regulatory guidance issued affecting employee benefit plans. Most of the guidance addresses challenges specifically created by the COVID-19 pandemic, while other guidance is applicable...more

Fisher Phillips

New Benefit Plan Deadline Extensions Provide Opportunities For Participants – And Burdens For Plan Sponsors

Fisher Phillips on

The Department of Labor (DOL), in coordination with the IRS and the Treasury Department, recently issued new rules extending key deadlines for health, retirement, and welfare plans subject to ERISA and the Internal Revenue...more

Holland & Knight LLP

Federal Departments Jointly Extend Employee Benefit Timeframes for COVID-19 Outbreak

Holland & Knight LLP on

The U.S. Department of Labor and the U.S. Department of the Treasury , in consultation with the U.S. Department of Health and Human Services, issued new final rules that, effective March 1, 2020, extend various timeframes...more

Miller Canfield

U.S. Government Extends Certain Deadlines For Employee Benefit Plans Due To COVID-19 National Emergency

Miller Canfield on

Recognizing the challenges facing employee benefit plan sponsors, administrators, and participants, on April 28, 2020, the Departments of Treasury (“DOT”), Labor (“DOL”) and Health and Human Services (“HHS”) extended certain...more

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

New HRA Rules: What Employers Need to Know

Starting in 2020, employers will be able to offer health reimbursement arrangements (HRAs) that work in conjunction with individual coverage or Medicare without running afoul of the Affordable Care Act’s (ACA) market reform...more

Proskauer - Employee Benefits & Executive...

Digging into the New HRA Regulations, Part 2 – ERISA Implications

New regulations issued by the Departments of Labor, Treasury, and Health and Human Services have expanded the use of health reimbursement accounts (“HRAs”) by allowing reimbursements for individual market insurance premiums....more

Burr & Forman

What the HRA is going on with HRAs?

Burr & Forman on

On June 13, the Departments of Labor, Treasury and Health and Human Services jointly released final regulations dealing with health reimbursement accounts (“HRAs”). These regulations fulfill the Trump administration’s...more

Mintz - Employment Viewpoints

Agencies Issue Final Regulations Expanding Access to Health Reimbursement Arrangements

On June 13, 2019, the Department of Health and Human Services (HHS), the Department of Labor (DOL), the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) (collectively, the “Departments”)...more

Foley & Lardner LLP

Final Regulations Permit Employers to Reimburse an Employee’s Costs for the Purchase of an Individual Health Insurance Policy

Foley & Lardner LLP on

Effective January 1, 2020, employers may put aside pre-tax funds into a health reimbursement arrangement (“HRA”) that can be used by an employee to pay for premiums and other out-of-pocket costs related to the purchase of an...more

Snell & Wilmer

Association Health Plans – A New Frontier?

Snell & Wilmer on

On June 21, 2018, the Department of Labor published the final association health plan (“AHP”) rule. 83 FR 28912 (June 21, 2018). The final rule is short, just shy of three pages in length (see page 28961 to 29964), and...more

Bradley Arant Boult Cummings LLP

DOL Issues Final Regulations on Association Health Plans - Employee Benefits Alert

The Department of Labor (DOL) has issued final regulations and FAQs on association health plans (AHPs). The regulations broaden the definition of an “employer” under the Employee Retirement Income Security Act (ERISA). The...more

Kilpatrick Townsend & Stockton LLP

No Surprises in the Final Rules Issued Under ACA

Final rules have been issued regarding grandfathered plans, pre-existing conditions, rescissions, dollar limits, claims and appeals procedures, and patient protections. These rules, effective on the first day of the plan year...more

Mintz - Employment, Labor & Benefits...

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 15 of 24): Coding Form 1095-C, Part II for...

As we noted in a previous post, the recently issued final 2015 Instructions for Forms 1094-C and 1095-C changed certain of the rules relating to the reporting for offers of COBRA coverage where the COBRA qualifying event...more

Mintz - Employment, Labor & Benefits...

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 7 of 24): Mergers and Acquisitions

When it comes to mergers and acquisitions involving at least one applicable large employer (ALE), the substantive rules governing employer shared responsibility (under Internal Revenue Code § 4980H) and the corresponding...more

Proskauer Rose LLP

The ERISA Litigation Newsletter - August 2015

Proskauer Rose LLP on

Editor's Overview - As the summer draws to a close, this month's Newsletter previews three cases that the U.S. Supreme Court already has agreed to hear that ought to be of particular interest to ERISA plan sponsors and...more

Winstead PC

The Big Picture of the Employer Shared Responsibility Tax

Winstead PC on

Ever since the Treasury Department in early 2014 issued final regulations on the employer shared responsibility tax (ESR tax)1 and the related final reporting regulations (ESR regulations)2 under the Patient Protection and...more

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