As previously reported, Dobbs v. Jackson Women’s Health Organization held that the authority to regulate abortion is returned to the states, permitting states to regulate abortion within their borders. Thus, employers and...more
As we have been covering, the Supreme Court has overturned Roe v. Wade in their Dobbs v. Jackson Women’s Health Organization, leaving it to states to regulate access to abortion in their territory. The Biden Administration’s...more
Seyfarth Synopsis: On June 25, 2021, the IRS released two information letters related to health savings accounts (“HSAs”) and high deductible health plans (“HDHPs”) addressing: (i) correction of excess employer contributions...more
On July 26, 2021, the U.S. Internal Revenue Service (“IRS”) issued Notice 2021-46, providing additional guidance on the Consolidated Omnibus Budget Reconciliation Act of 1985 (“COBRA”) and premium assistance and tax credit...more
The world continues to struggle with the impacts of the COVID-19 pandemic, and pressures mount on health care organizations to properly share personal health information. While resources abound on how federal rules such as...more
Seyfarth Synopsis: Retirement plans hold millions (sometimes, hundreds of millions) of dollars in assets, and participants’ personal information is increasingly maintained and accessible online. With such large amounts of...more
Seyfarth Synopsis: In an effort to plan for the projected long-term care needs of its residents, State of Washington passed the Long-Term Services and Supports Trust Act (SHB 1323) requiring each worker in Washington to...more
Seyfarth Synopsis: As discussed in our March 11, 2021 Alert, Congress has made another avenue of health coverage more accessible by fully subsidizing the cost of COBRA coverage from April 1 - September 30, 2021 for...more
Seyfarth Synopsis: On February 26, 2021, the Departments of Labor, Health and Human Services, and the Treasury (collectively, the Departments) jointly issued FAQS ABOUT FAMILIES FIRST CORONAVIRUS RESPONSE ACT AND CORONAVIRUS...more
On January 12, 2021, the Department of Labor (DOL) issued a 3-part set of missing participant guidance for employer-sponsored retirement plans, addressing a variety of issues...more
As follow-up to our overview “Emergency Childcare: A Guide for Health Care Providers,” below is a deeper dive on some state-specific considerations. There are some impactful measures that some states have already taken which...more
As the effects of coronavirus unquestionably impact every aspect of people’s lives, health care employees and other critical first responders are faced with the challenge of taking care of their children as they continue...more
3/22/2020
/ Child Care ,
Coronavirus/COVID-19 ,
Department of Labor (DOL) ,
EFMLA ,
EPSLA ,
Families First Coronavirus Response Act (FFCRA) ,
Family and Medical Leave Act (FMLA) ,
New Guidance ,
Paid Family Leave Law ,
Posting Requirements ,
School Closures ,
Sick Leave ,
Sick Pay ,
Small Business
Seyfarth Synopsis: In two months (on March 31, 2020), the window closes for 403(b) plan sponsors to take advantage of the unique opportunity to retroactively amend their 403(b) retirement plans to correct document errors...more
1/24/2020
/ 401k ,
403(b) Plans ,
Amended Forms ,
Compensation & Benefits ,
Employee Benefits ,
Filing Requirements ,
IRS ,
Plan Documents ,
Regulatory Requirements ,
Retirement Plan ,
Statutory Requirements ,
Tax Code ,
Tax Exempt Entities ,
Tax Liability ,
Tax Planning
The Internal Revenue Service (IRS) and Department of Labor (DOL) issued temporary relief on deadlines and procedural requirements applicable to employee benefit plans for employers impacted by Hurricane Harvey.
...more
9/6/2017
/ 401k ,
403(b) Plans ,
457(b) Plans ,
COBRA ,
Defined Contribution Plans ,
Department of Labor (DOL) ,
Employee Benefits ,
Employee Contributions ,
Employer Group Health Plans ,
Form 5500 ,
Hardship Distributions ,
Hurricane Harvey ,
IRS ,
Natural Disasters ,
Reporting Requirements ,
Retirement Plan
Substantiation Requirement Clarified for Examination Purposes -
Over the past few years, employers and plan administrators have frequently asked how hardship withdrawal requests can/should be substantiated from 401(k)...more
On January 13, 2017, the IRS issued guidance setting March 31, 2020 as the last day of the remedial amendment period for 403(b) retirement plans.
A remedial amendment period is a time frame during which an employer can...more
On October 26, 2016, the Departments of Health and Human Services, Labor and Treasury (the Departments) published issue 34 of their series of FAQs on the Affordable Care Act, found here. The FAQs discuss the Mental Health...more
It took only 9 years since first announcing its intention to issue regulations, but the IRS has finally issued proposed regulations for deferred compensation arrangements sponsored by tax-exempt and governmental employers. ...more
This is the one-hundredth issue in our health care reform series of alerts for employers on selected topics in health care reform. (Our general summary of health care reform and other issues in this series can be accessed by...more
On December 18, 2015, Congress passed the Consolidated Appropriations Act, 2016 (Public Law No. 114-113) which amended the Internal Revenue Code to retroactively (and permanently) adjust the limits on qualified transportation...more