The Consolidated Appropriations Act, 2021 amended the Mental Health Parity and Addiction Equity Act (“MHPAEA”) to add several provisions designed to facilitate and strengthen compliance with that law. Among other things,...more
The COVID-relief bill , which included year-end government funding provisions, was signed by President Trump last night. The President signed the law by utilizing the Impoundment Control Act of 1974, and he redlined a number...more
The Internal Revenue Service (IRS) released Notice 2020-76 on October 2, 2020, announcing a delay in the deadline for distribution of Forms 1095-B and Forms 1095-C to participants by employers, health insurers and other...more
The requirement for health plans to cover the cost of COVID-19 testing may seem straightforward at first glance, but implementing this requirement is becoming increasingly complex.
As brief background, Section 6001 of the...more
The Department of Labor (“DOL”) posted new model notices on its website which employers may use to satisfy notice obligations under the Consolidated Omnibus Budget Reconciliation Act of 1985 (“COBRA”), along with a short...more
On February 27, 2019, the U.S. Department of Labor (DOL) issued an Information Letter in response to an inquiry from The Justus Group, L3C (Justus) regarding its ability to act as an authorized representative for ERISA...more
Retirement Plan Limits -
The IRS updated very few of the retirement plan limits effective for the plan year that begins on or after January 1, 2018.
Social Security Tax and Wage Base -
For calendar year 2018, the...more
In July of 2015, the IRS announced that it would end its regular determination letter program for individually designed plans effective January 1, 2017. At the time of this announcement, many plan sponsors and other...more
The IRS updated very few of the retirement plan limits effective for the plan year that begins on or after January 1, 2016. A comparison of the 2016 and 2015 limits is listed below.
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