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COVID-19 Coverage Without a Deductible Ends After 2024

The Internal Revenue Service (IRS) has issued new guidance, Notice 2023-37, which states that for plan years ending after December 31, 2024, HSA-compatible high-deductible health plans (HDHPs) will no longer be permitted to...more

FAQs Provide Guidance on Preventive Care

Summary - The Departments of Labor, the Treasury, and Health and Human Services have jointly issued FAQs that address the requirement to cover the full cost of certain preventive care services in view of the recent ruling...more

Whiplash: The Orderly and Disorderly End to the COVID-19 Declarations

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

Spring Cleaning: Preparing for the COVID Emergency’s End

Summary - The almost three-year-old COVID-19 national emergency and public health emergency declarations (Declarations) are slated to expire May 11, 2023....more

Impact of May 11, 2023 End of COVID-19 Emergency Declarations

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

More Guidance on Coverage of Over-the-Counter COVID-19 Test Kits

Following up on their earlier guidance the Departments of the Treasury, Labor, and Health and Human Services have issued an additional set of frequently asked questions and answers on the requirement to cover over-the-counter...more

Provider's Claims for COVID-19 Screening Charges Move Forward

Addressing motions to dismiss, a district court in Texas has found that a provider may proceed with its lawsuit to recover the full amount of its charges for COVID-19 diagnostic testing under the FFCRA and CARES Act from an...more

Health Plan Coverage Required for COVID-19 Testing

Summary - Health plans now are required to cover the cost of over-the-counter COVID-19 test kits obtained without a health care provider’s prescription or clinical assessment. The new requirement is addressed in a set of...more

Upcoming Compliance Deadlines for Health and Welfare Plans

Summary - Throughout 2020 and 2021, employers sponsoring health and welfare plans have needed to respond to a myriad of legislative and regulatory changes arising from the COVID-19 pandemic and new health legislation. To...more

IRS Issues New Guidance on COBRA Deadline Extensions

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

HHS Clarifies Applicability of HIPAA Privacy Rule to COVID-19 Vaccination Status Requests

The U.S. Department of Health and Human Services (HHS) released guidance to address how the Health Insurance Portability and Accountability Act (HIPAA) Privacy Rule applies to various entities’ requests for information...more

COVID-19 Vaccination Incentives: Restrictions that Come with Rewards

Summary - A set of Frequently Answered Questions addresses several issues of vital interest to employers in assessing the connection between COVID-19 vaccinations and their health plans....more

Reminder: COBRA Subsidy to End, Notice of Termination Required

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

Reminder: COBRA Notice Deadline is May 31

This is a reminder that a COBRA notice deadline is approaching. It applies to employers that are subject to the federal COBRA rules....more

IRS Issues Additional Dependent Care FSA Guidance

Following up on guidance issued in February the IRS has issued a new notice on the temporary carryover rules for dependent care flexible spending accounts. The 2021 Consolidated Appropriations Act (CAA) provides that, for...more

IRS Weighs in on ARPA COBRA Subsidy

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

Q&A: COBRA Subsidies Under the American Rescue Plan

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

ARP: COBRA Premium Assistance

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

COVID-19 Vaccine Programs: EEOC Withdraws Proposed Rules on Employer Wellness Incentives

Many employers implementing vaccination programs for their employees have needed to consider whether those programs should be treated as employee wellness programs. ...more

COBRA Subsidies Included in Latest Stimulus Proposal

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

OCR Issues Guidance Related to PHI Disclosures During COVID

On December 18, 2020, the United States Department of Health and Human Services (“HHS”) Office for Civil Rights (“OCR”) issued guidance specific to the Health Insurance Portability and Accountability Act of 1996 (“HIPAA”) and...more

New Stimulus Deal: Health Care Cost Transparency Rules

On December 27, 2020, President Trump signed Congress’ most recent stimulus bill into law, covering $900 billion in economic relief for businesses and individuals impacted by the COVID-19 pandemic. The law addresses new...more

New Stimulus Deal: A Little More Flexibility for Flexible Spending Arrangements

The stimulus package that President Trump signed includes several provisions of significance to employee benefit plans, including measures that respond to the effects of the COVID-19 pandemic on health and dependent care...more

New Stimulus Deal: Overview of Major Provisions Impacting Businesses and Individuals

Congress passed additional COVID-19 relief legislation (H.R. 133) on Monday evening, December 21, 2020. Today, President Trump is expected to sign the deal, which includes a $900 billion economic stimulus package that will...more

Year-End COVID-19 Considerations for Health and Welfare Plans

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

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