Summary -
Sponsors of employee benefit plans face heightened plan design and administrative challenges in the wake of President Biden’s surprise termination of the COVID-19 national emergency. This unexpected development,...more
On January 30, 2023, the Biden Administration said that it will end COVID-19 emergency declarations on May 11, 2023. The federal government has been paying for COVID-19 vaccines, some tests, and certain treatments under the...more
The IRS (with the concurrence of the DOL and HHS) has issued new guidance explaining how the extension of the deadline for paying COBRA premiums will be applied. ...more
The subsidy for COBRA coverage under the American Rescue Plan Act comes to an end on September 30, 2021. There is no indication at this time that the subsidy will be extended....more
The IRS issued a new notice that provides guidance on a few issues that were not fully addressed in its earlier notice on the Consolidated Omnibus Budget Reconciliation Act (COBRA) premium subsidy requirements set forth in...more
This is a reminder that a COBRA notice deadline is approaching. It applies to employers that are subject to the federal COBRA rules....more
Summary -
The IRS issued guidance on a wide range of questions pertaining to the subsidies that employers are required to offer to COBRA qualified beneficiaries under the American Rescue Plan Act....more
The U.S. Department of Labor issued guidance on April 7 about the new COBRA subsidy rules under the American Rescue Plan (ARP). However, the DOL left some significant questions unanswered....more
The United States Department of Labor has issued much anticipated guidance and model forms under the COBRA subsidy rules introduced by the American Rescue Plan (ARP). The FAQ guidance and forms clarify some issues that...more
The American Rescue Plan (ARP) will have significant and immediate impacts on employee benefit plans, employers, and other plan sponsors and plan administrators. ...more
The U.S. Department of Labor issued a notice that addresses how the extension announced last year for certain employee benefit deadlines will apply now that the commencement date for the extension has passed its one-year...more
The IRS issued a notice that addresses many of the questions employers have raised about flexible spending accounts (FSAs) in view of the new rules set forth in the Consolidated Appropriations Act (CAA)....more
Group health plan sponsors and administrators may soon need to introduce changes to their offer of continued coverage under the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA). The House Education and Labor...more
Summary -
COVID-19 has dominated the agenda for health and welfare benefits in 2020. From suspended deadlines to mid-year election changes to enhanced cost-free coverage, the pandemic has resulted in significant changes to...more
The Department of Health and Human Services Centers for Medicare & Medicaid Services (CMS) has followed the guidance, jointly issued by the U.S. Departments of Labor and the Treasury, that extends benefits-related deadlines...more
To reduce the risk that participants will lose benefits during the COVID-19 outbreak because they fail to meet certain procedural requirements, the U.S. Departments of Labor and the Treasury announced the extension of a...more
Across the United States, employers are carefully considering how the COVID-19 pandemic is affecting their business. As we await further guidance and pronouncements from federal, state, and local officials, some employers are...more
3/18/2020
/ Affordable Care Act ,
COBRA ,
Coronavirus/COVID-19 ,
Crisis Management ,
DFSA ,
Emergency Management Plans ,
Furloughs ,
Health and Safety ,
Health and Welfare Plans ,
Health Insurance ,
Infectious Diseases ,
Layoffs ,
Public Health ,
Retirement Plan ,
Unemployment Benefits
Changes are imminent for the Affordable Care Act and a range of other laws and regulations affecting the health care industry. Ballard Spahr attorneys established a Health Care Reform Initiative in 2008 to monitor and analyze...more
1/20/2017
/ AARP ,
Abortion ,
Affordable Care Act ,
Age Discrimination ,
Americans with Disabilities Act (ADA) ,
Birth Control ,
Claim Procedures ,
COBRA ,
Department of Health and Human Services (HHS) ,
Department of Labor (DOL) ,
Disability Benefits ,
Disability Discrimination ,
Discrimination ,
Employee Benefits ,
Employer Mandates ,
Equal Employment Opportunity Commission (EEOC) ,
Form 1094 ,
Form 1095 ,
Gender Discrimination ,
Health Insurance ,
Health Plan Sponsors ,
Healthcare ,
Healthcare Reform ,
HRA ,
IRS ,
National Origin Discrimination ,
Public Health Insurance Marketplace ,
Religious Exemption ,
Religious Freedom Restoration Act (RFRA) ,
Reporting Requirements ,
Section 1557 ,
Sex Discrimination ,
Title IX ,
Trump Administration ,
Wellness Programs ,
Women's Preventable Healthcare Mandates
The IRS has finalized the 2015 forms and instructions for reporting under the individual and employer mandates and issued additional guidance on these new reporting requirements. The following forms are now available...more
10/1/2015
/ Affordable Care Act ,
COBRA ,
Compliance ,
Employer Mandates ,
Form 1094 ,
Form 1095 ,
Health Insurance ,
Healthcare ,
Healthcare Reform ,
HRA ,
Internal Revenue Code (IRC) ,
IRS ,
Reimbursements ,
Reporting Requirements ,
Required Forms ,
TRICARE ,
Veterans Administration
In a wide-ranging set of frequently asked questions (FAQs) and other guidance, the U.S. Departments of Labor, Treasury, and Health and Human Services have addressed a number of issues pertaining to the Affordable Care Act...more
5/8/2014
/ Affordable Care Act ,
CHIPRA ,
COBRA ,
Corporate Counsel ,
Cost-Sharing ,
Department of Health and Human Services (HHS) ,
Department of Labor (DOL) ,
FSA ,
Healthcare ,
Preventive Health Care ,
U.S. Treasury