Title I of Division BB of the Consolidated Appropriations Act, 2021 (the “Act”), and interim final rules issued by the Departments of Health and Human Services, Treasury and Labor (the “Departments”) in July 2021 (see our...more
10/4/2022
/ Arbitrators ,
Consolidated Appropriations Act (CAA) ,
Department of Health and Human Services (HHS) ,
Department of Labor (DOL) ,
Employer Group Health Plans ,
Final Rules ,
Guidance Update ,
Health Care Providers ,
Health Insurance ,
No Surprises Act (NSA) ,
Out of Network Provider ,
Transparency ,
U.S. Treasury
In previous posts (available here and here) we reported on some of the legal consequences from Dobbs v. Jackson Women’s Health Organization on employer-sponsored group health plan coverage of abortion-related travel benefits....more
8/9/2022
/ Abortion ,
Commercial Insurance Policies ,
Corporate Counsel ,
Dobbs v. Jackson Women’s Health Organization ,
Due Process ,
Employee Retirement Income Security Act (ERISA) ,
Employer Group Health Plans ,
HRA ,
Reproductive Healthcare Issues ,
Risk Mitigation ,
SCOTUS
In a previous post, we reported on the Supreme Court’s decision in Dobbs v. Jackson Women’s Health Organization which reversed Roe v. Wade, and renders a woman’s right to make decisions regarding, and seek medical treatment...more
7/14/2022
/ Abortion ,
Affordable Care Act ,
COBRA ,
Dobbs v. Jackson Women’s Health Organization ,
Employee Retirement Income Security Act (ERISA) ,
Flexible Spending Accounts ,
Health Insurance Portability and Accountability Act (HIPAA) ,
HRA ,
ICHRA ,
MHPAEA ,
Qualified Small Employer Health Reimbursement Plan (QSEHRAs) ,
Roe v Wade ,
SCOTUS ,
Travel ,
Travel Reimbursements
On June 24, 2022, the Supreme Court issued its much-anticipated decision in Dobbs v. Jackson Women’s Health Organization. The decision explicitly reverses Roe v. Wade, thereby radically altering the legal and political...more
6/27/2022
/ Abortion ,
Corporate Counsel ,
Department of Labor (DOL) ,
Dobbs v. Jackson Women’s Health Organization ,
Employee Retirement Income Security Act (ERISA) ,
Employer Group Health Plans ,
MHPAEA ,
Preemption ,
Reproductive Healthcare Issues ,
Roe v Wade ,
SCOTUS ,
Women's Rights
In recently issued Compliance Assistance Release No. 2022-01 (the “Release”), the Department of Labor (the “Department”) addressed cryptocurrencies as 401(k) plan investments. To the surprise of some and the delight of...more
The Consolidated Appropriations Act, 2021 (the “Act”) adopted a series of transparency requirements that apply to employer-sponsored group health plans. These transparency rules impose a series of new and complex obligations...more
3/8/2022
/ 401k ,
Affordable Care Act ,
Consolidated Appropriations Act (CAA) ,
Department of Health and Human Services (HHS) ,
Employee Retirement Income Security Act (ERISA) ,
Health and Welfare Plans ,
Internal Revenue Code (IRC) ,
Mental Health ,
MHPAEA ,
Public Health Service Act ,
Surprise Medical Bills ,
Third-Party ,
Transparency
The Supreme Court recently handed down its much-anticipated decision in Hughes v. Northwestern University. The question before the Court is whether the petitioners – current and former participants in two retirement plans...more
Section 108, Division BB of the Consolidated Appropriations Act, 2021 requires the Departments of Labor, Health & Human Services and the Treasury (the “Departments”) to issue regulations under Section 2706(a) of the Public...more
In two previous posts, we reported on the rules enacted in Section 202, Division BB of the Consolidated Appropriations Act, 2021 (the “Act”) requiring the disclosure of direct and indirect compensation paid to brokers and...more
In Field Assistance Bulletin 2021-03, the Department of Labor (the “Department”) announced a temporary enforcement policy relating to the rules enacted in Division BB of the Consolidated Appropriations Act, 2021 (the “Act”)...more
In July 2019, the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA) issued a revised Statement on Auditing Standards No. 136 entitled, “Forming an Opinion and Reporting on Financial...more
Division BB of the Consolidated Appropriations Act, 2021 (“Act”) broadly addresses surprise medical billing and health plan transparency. This post focuses on Section 202 of Division BB (the “Provision”), which establishes...more
12/7/2021
/ Brokers ,
Consolidated Appropriations Act (CAA) ,
Consultants ,
Department of Health and Human Services (HHS) ,
Department of Labor (DOL) ,
Disclosure Requirements ,
Employee Retirement Income Security Act (ERISA) ,
Employer Group Health Plans ,
Insurance Industry ,
Qualified Small Employer Health Reimbursement Plan (QSEHRAs) ,
Transparency
A recently proposed Department of Labor regulation entitled “Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights” (the “Proposal”) addresses the duties of retirement plan fiduciaries when...more
The Departments of Labor, Health and Human Services, and the Treasury (the “Departments”) recently issued a set of Frequently Asked Questions—FAQs About Affordable Act Implementation, Part 50, Health Insurance Portability and...more
10/13/2021
/ Affordable Care Act ,
Americans with Disabilities Act (ADA) ,
Anti-Discrimination Policies ,
Civil Rights Act ,
Coronavirus/COVID-19 ,
Department of Health and Human Services (HHS) ,
Department of Labor (DOL) ,
Equal Employment Opportunity Commission (EEOC) ,
GINA ,
Health Insurance Portability and Accountability Act (HIPAA) ,
Reasonable Accommodation ,
Title VI ,
Title VII ,
U.S. Treasury ,
Vaccinations
In a previous post, we reported on an announcement by Delta Airlines that it would impose a premium surcharge on employees covered under its group health plan who failed to get vaccinated for COVID-19. This follow-on post...more
Imposing Group Health Plan Monthly Surcharges on the Unvaccinated -
Calling it “a more-punitive approach toward getting its workforce vaccinated against Covid-19,” the Wall Street Journal recently reported that Delta...more
9/16/2021
/ Affordable Care Act ,
Americans with Disabilities Act (ADA) ,
Anti-Discrimination Policies ,
Civil Rights Act ,
Coronavirus/COVID-19 ,
Employer Group Health Plans ,
Equal Employment Opportunity Commission (EEOC) ,
Health Insurance Portability and Accountability Act (HIPAA) ,
Reasonable Accommodation ,
Surcharges ,
Title VII ,
Vaccinations ,
Wellness Programs
According to Bloomberg Law, class actions challenging 401(k) plan fees are increasing at a record pace. The underlying claims in these class action suits fall into predictable categories that are all too familiar: excessive...more
6/8/2021
/ 401k ,
Article III ,
Benefit Plan Sponsors ,
Class Action ,
Corporate Counsel ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Prohibited Transactions ,
Retirement Plan ,
Standing ,
Subject Matter Jurisdiction
The Department of Labor (“DOL”) has issued model notices regarding COBRA premium assistance (a/k/a COBRA subsidies). As we wrote about here, as part of the American Rescue Plan Act of 2021 (the “Act”), Congress sought to...more
The recently enacted American Rescue Plan Act of 2021 (the “Act”) creates a federal subsidy covering 100% of COBRA premiums for certain employees and other qualified beneficiaries. The subsidy is payable during the six-month...more
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
As COVID-19 vaccines become more available, employment-based programs requiring or incentivizing employee vaccination will become more commonplace. In a previous post, we covered recent employer guidance from the CDC, with a...more
2/24/2021
/ Affordable Care Act ,
Americans with Disabilities Act (ADA) ,
Anti-Discrimination Policies ,
Coronavirus/COVID-19 ,
Employee Retirement Income Security Act (ERISA) ,
Employment Policies ,
Equal Employment Opportunity Commission (EEOC) ,
GINA ,
Infectious Diseases ,
Vaccinations ,
Workplace Safety
In a previous post we summarized the provisions of the Consolidated Appropriations Act, 2021 (“the Act”) governing employee benefit plans, including retirement, welfare, and fringe benefit programs. With this post we begin an...more
Recently enacted H.R. 133, the Consolidated Appropriations Act, 2021 (“the Act”), is a massive, 5,593-page piece of legislation that includes appropriations for the U.S. government for the upcoming fiscal year and funding for...more
In a recently decided case, Rutledge v. Pharmaceutical Care Management Association, the U.S. Supreme Court held that the Employee Retirement Income Security Act of 1974 (ERISA) does not preempt an Arkansas statute that...more
1/5/2021
/ Drug Pricing ,
Employee Retirement Income Security Act (ERISA) ,
Employer Group Health Plans ,
Health Insurance ,
Pharmaceutical Industry ,
Pharmacies ,
Pharmacy Benefit Manager (PBM) ,
Preemption ,
Prescription Drug Coverage ,
Prescription Drugs ,
Rutledge v Pharmaceutical Care Management Association ,
SCOTUS
On April 29th, in connection with the National Emergency declaration related to COVID-19, the Department of Labor, the Department of the Treasury, and the Internal Revenue Service (the “Agencies”) jointly issued a final...more