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The Impact of the CARES Act on 401(k) and Other Defined Contribution Plans

In a previous post, we covered the impact of the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) on employee welfare benefit plans, programs, and arrangements. This post explains how this new law affects...more

Highlights from Three-Agency FAQs about the FFCRA and the CARES Act Relating to Group Health Plans

On April 11, 2020, the Departments of Labor (“DOL”), Health and Human Services (“HHS”), and the Treasury (collectively, “the Departments”) issued a set of FAQs intended to assist stakeholders grappling with the provisions of...more

The Impact of the CARES Act on Employee Welfare Benefit Plans, Programs, and Arrangements

The Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) is the third significant piece of federal legislation recently enacted in response to the COVID-19 pandemic. This latest law follows the Coronavirus...more

COVID-19 Considerations: Midyear Reductions or Suspensions of Employer & Matching Contributions to 401(k) and Defined Contribution...

Beyond COVID-19’s devastating impact on public health is its second order effects on the U.S. and world economy. Businesses of all sizes need to trim costs. An obvious place to start is with contributions to 401(k) and other...more

Employer-Funded, Tax-Free Disaster Relief Payments Available to Employees

A timely and robust response to the COVID-19 virus demands the attention and resources of, and action by, federal and state regulators, employers, and individuals alike. The stakes could not be higher. State and local...more

Tracking the SECURE Act’s Effect on Tax Qualified Retirement Plans

As we previously reported, on December 20, President Trump signed into law the “Setting Every Community Up for Retirement Enhancement Act of 2019,” known and referred to colloquially as the “SECURE Act.”...more

The Impact of the SECURE Act on Tax Qualified Retirement Plans

On December 20, President Trump signed into law the “Setting Every Community Up for Retirement Enhancement Act of 2019,” known and referred to colloquially as the “SECURE Act.” The law’s stated purpose, among other things, is...more

Treasury Department and IRS Proposed Individual Coverage HRA Affordability Safe Harbors

As we previously reported, on June 13, the Departments of Health and Human Services, Labor, and the Treasury (collectively, the “Departments”) issued a coordinated set of final regulations (“final rules”) permitting employers...more

The Impact of ERISA on the Massachusetts Paid Family and Medical Leave Law

Massachusetts Paid Family and Medical Leave, M.G.L c. 175M (“MAPFML”) establishes a system of paid leave of up to 12 weeks for birth, adoption or foster care, 12 weeks to care for a family member, 20 weeks for an employee’s...more

The Big Mistake Too Many Retirement Plan Fiduciary Committees are Making—And What to Do About It

Formally organized retirement plan committees have become the norm in recent years. Retirement plans, particularly 401(k) plans, have increasingly adopted consultant-advised governance structures that include fiduciary...more

Agencies Propose Regulations Expanding Access to Health Reimbursement Arrangements

Health Reimbursement Arrangements (or “HRAs”) are employer-funded, account-based group health plans, which are used to reimburse certain medical expenses incurred by eligible employees, their spouses, and their dependents....more

Association Health Plan Perspectives (Part 3): Handicapping the Legal Challenge by State Attorneys General to the Final U.S....

In the last post in this series, we examined the regulatory response by certain states to the final regulations governing association health plans, which were issued by the U.S. Department of Labor (DOL) in June 2018. As we...more

The Massachusetts Division of Unemployment Assistance Issues Proposed Regulations Implementing EMAC Hardship Waivers

Responding to widespread resistance—principally on the part of small businesses—to the increase in the Employer Medical Assistance Contribution (“EMAC”) contributions and the addition of an EMAC supplemental contribution,...more

Avoiding Unexpected Liability for Former Employees’ Medical Expenses

Adherence to the COBRA health care continuation rules is not always high on an employer’s list of priorities. Compliance is often “outsourced,” and even when handled “in-house,” it rarely consumes much attention. A recent...more

Massachusetts Legislature Proposes Limit Relief for Employer Medical Assistance Contribution (EMAC) Supplemental Payments

In a series of blog posts going back to last August, we reported on certain amendments to the Massachusetts Employer Medical Assistance Contribution (EMAC) rules. As we previously explained, the EMAC contributions are...more

Association Health Plan Perspectives (Part 1): Determining the Status of an AHP as “Fully-Insured”

This is the first post in a blog series exploring the U.S. Department of Labor’s recently issued final regulation governing Association Health Plans (AHPs). While AHPs can be either fully-insured or self-funded, the final...more

Revenge of the HIRDs—The New Massachusetts Employer Healthcare Coverage Form

In a series of recent posts, we discussed the expanded Massachusetts Employer Medical Assistance Contribution (EMAC) requirements, including the adoption of a new EMAC supplemental contribution. Among other things, we...more

Appealing Massachusetts Employer Medical Assistance Contribution (EMAC) Supplement Determinations Based on ConnectorCare Coverage

The Massachusetts Department of Unemployment Assistance (DUA) has begun assessing Employer Medical Assistance Contribution (EMAC) supplemental payments for the first quarter. This post proposes a grounds for appealing DUA...more

Association Health Plans and the Sale of Group Health Insurance “Across State Lines”

In advance of issuing the Executive Order that culminated in the promulgation by the Department of Labor of proposed regulations expanding the availability of Association Health Plans, President Trump announced that one of...more

Association Health Plans: Self-Funded vs. Fully-Insured

Recently proposed Department of Labor (Department) regulations governing Association Health Plans (AHPs) would, if made final, permit small employers to be regulated under more favorable, large group rules. The proposed...more

The Department of Labor’s Proposed Association Health Plan Regulation: Who Wins, Who Loses?

In last week’s post we explained the changes made by a newly proposed Department of Labor regulation, the purpose of which is make it easier for small employers to band together to form “association health plans” (“AHPs”). In...more

Massachusetts to (Again) Require Health Care Reporting by Employers

Massachusetts employers with 6 or more employees will soon be required to prepare and file a new health care reporting form referred to as the “healthcare coverage form.” While reminiscent of the now repealed “Health...more

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