UnitedHealth Group (“UHC”) announced on April 22, 2024, that it had paid a ransom to protect patient data potentially acquired in a late February cyberattack on its subsidiary Change Healthcare (“CHC”). In its announcement,...more
The Consolidated Appropriations Act of 2022 (“2022 CAA”), which was recently signed into law, reinstates the exception that allows high deductible health plans (“HDHPs”) to waive all or a portion of participant cost-sharing...more
The IRS has released the 2022 cost-of-living adjustments for limits on employee benefits with some adjustments to the 2022 rates including minor increases to the maximum contributions allowed under Code Section 415 for...more
Last month, New York Governor Kathy Hochul signed a new law requiring private employers that meet certain criteria to automatically enroll their employees in the State’s Secure Choice Savings Program (the “Program”), a...more
Group health plan sponsors must provide annual Medicare Part D Notices (the “Notice” or the “Notices”) by October 15, 2021. It’s your last chance to make sure your Notices will be timely delivered and comply with the legal...more
Please join Nelson Mullins attorneys Mitch Boyarsky, Ann Murray, Robert Sheridan, and Phil Strach for a one-hour presentation, "Employer's Legal Consideration for Vaccine Mandate in the Workplace." We hope you can join us!...more
Delta Airlines made headlines this month by announcing that it will charge employees on its group health plan a $200 surcharge for failure to receive the COVID-19 vaccination. Although there is potential for conflict with a...more
The IRS released Revenue Procedure 2021-30, a new iteration of the Employee Plans Compliance Resolution System (“EPCRS”), on Friday, July 16. EPCRS permits sponsors of eligible tax-qualified retirement plans and 403(b) plans...more
New guidance has been issued to clarify the Subsidized COBRA obligations imposed on employers and plan sponsors by the American Rescue Plan Act of 2021 (“ARPA”). This guidance comes at the last minute, as the deadline to send...more
The American Rescue Plan Act of 2021, signed by President Biden on March 11, 2021, (“ARPA”) includes generous provisions granting eligible individuals who have lost their jobs or had a reduction in hours (and their family...more
President Biden signed The American Rescue Plan Act of 2021 (“ARPA”) into law on March 11, 2021, adding new employee benefits relief and providing extensions of prior COVID-19 relief. In our prior Alert[1] we discussed ARPA’s...more
3/23/2021
/ Affordable Care Act ,
American Rescue Plan Act of 2021 ,
Coronavirus/COVID-19 ,
Dependent Care ,
EFMLA ,
Employee Benefits ,
Employee Retention ,
Families First Coronavirus Response Act (FFCRA) ,
Paid Sick Leave ,
Pensions ,
Relief Measures ,
Sick Leave ,
Tax Credits
The American Rescue Plan Act of 2021, signed by President Biden on March 11, 2021, (“ARPA”) includes generous provisions granting eligible individuals who have lost their jobs (and their family members) the right to continue...more
At the last minute, certain suspended COBRA, HIPAA and claims procedure deadlines that were set to expire on February 28, 2021 have been further extended. As we discussed last year the Department of Labor (DOL) and Internal...more
The Consolidated Appropriations Act, 2021, H.R. 133 (the “CAA”) signed into law by the President on Dec. 27, 2020 and a variety of IRS guidance issued in the first week of 2021 mean that employers entering the new year have...more
The Consolidated Appropriations Act, 2021, H.R. 133 (the “CAA”) signed into law by the President on Dec. 27, 2020 and a variety of IRS guidance issued in the first week of 2021 mean that employers entering the new year have...more
The Consolidated Appropriations Act, 2021, H.R. 133 (the “CAA”) signed into law by the President on December 27, 2020 and a variety of IRS guidance issued in the first week of 2021 mean that employers entering the new year...more
Following a presentation to the Association of Corporate Counsel (ACC) in Georgia, Nelson Mullins attorneys Ann Murray and Matt Zischke shared additional insights into the evolving effects of the COVID-19 pandemic on group...more
The Setting Every Community Up for Retirement Enhancement Act of 2019 (the Act) made changes in the qualified plan rules for eligibility and vesting with respect to so-called “long-term part-time” employees (LTPTE). The...more
The IRS has released the 2021 cost-of-living adjustments for limits on employee benefits with some adjustments to the 2021 rates including minor increases to the maximum contributions allowed under Code Section 415 for...more
Similar to last year, in Notice 2020-76, the Internal Revenue Service (the “IRS”) has extended the deadlines for delivery (but not filing) of the 2020 Forms 1094 and 1095 required by the Affordable Care Act (the “ACA”)....more
Group health plan sponsors must provide annual Medicare Part D Notices by October 15, 2020. Now is a good time for you to check to make sure your Notices will be timely delivered and comply with the legal requirements. Read...more
The IRS has issued guidance (IRS Notice 2020-65) implementing the Executive Order issued in early August by the President that directs that employees be allowed to delay their payment of certain payroll tax obligations during...more
Section 402(f) of the Internal Revenue Code (“Code”) requires certain information to be provided to plan participants eligible to make rollover distributions. Periodically, the IRS has issued model 402(f) notices. ...more
The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) permitted coronavirus-related distributions (CRDs) from qualified retirement plans (employer plans) and individual retirement accounts and similar accounts...more
This week the Senate passed the Paycheck Protection Program Flexibility Act of 2020 (the “Act”). Once signed into law by the President, the Act will make significant and welcome changes to the Paycheck Protection Program (the...more