We are pleased to present our annual End of Year Plan Sponsor “To Do” Lists. This year, we present our “To Do” Lists in four separate Employee Benefits Updates. This Part 1 covers year-end health and welfare plan issues....more
10/12/2023
/ Abortion ,
Affordable Care Act ,
Birth Control ,
Cafeteria Plans ,
CARES Act ,
Children's Health Insurance Program (CHIP) ,
Civil Rights Act ,
COBRA ,
Consolidated Appropriations Act (CAA) ,
Coronavirus/COVID-19 ,
Cost-of-Living Adjustment (COLA) ,
Department of Health and Human Services (HHS) ,
Department of Labor (DOL) ,
Disclosure Requirements ,
Dobbs v. Jackson Women’s Health Organization ,
Drug Pricing ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Employer Group Health Plans ,
Families First Coronavirus Response Act (FFCRA) ,
Health Insurance Portability and Accountability Act (HIPAA) ,
Health Plan Sponsors ,
IRS ,
MHPAEA ,
Non-Discrimination Rules ,
NQTLs ,
Out of Network Provider ,
Penalties ,
Pharmacy Benefit Manager (PBM) ,
Popular ,
Recordkeeping Requirements ,
Reporting Requirements ,
Reproductive Healthcare Issues ,
Student Loans ,
Surprise Medical Bills ,
Title VII ,
Transparency ,
Travel Time ,
Wellness Programs
As reported in our January 7, 2022 SW Benefits Blog “The DOL Asks and Answers Questions About the New Welfare Plan Fee Disclosure Rules,” group health plans must now comply with the ERISA Section 408(b)(2) disclosure...more
Summer has come and gone, but there was no summer vacation for employee benefits legislation and guidance. In case you have been too busy to check out our blogs lately, here are some key items to help you stay organized and...more
10/13/2021
/ Affordable Care Act ,
Coronavirus/COVID-19 ,
Department of Health and Human Services (HHS) ,
Department of Labor (DOL) ,
Employee Benefits ,
Employer Group Health Plans ,
Employer Liability Issues ,
Equity Compensation ,
Health Plan Sponsors ,
Interim Final Rules (IFR) ,
Preventive Health Care ,
Startups
For employers holding out hope that some or all of the Affordable Care Act (“ACA”) would be overturned in its most recent challenge, that will not be the case, at least not by the hand of the United States Supreme Court. On...more
On April 2, 2021, the Labor, Treasury, and Health and Human Services departments (the “Departments”) issued ACA FAQs Part 45 (“FAQ 45”), which elaborates on the new reporting requirements implemented by the Consolidated...more
In an effort to combat the effects of the COVID-19 pandemic, Congress passed and President Biden signed into law the American Rescue Plan Act of 2021 (“ARPA”). Among many other provisions, ARPA contains changes that...more
3/25/2021
/ American Rescue Plan Act of 2021 ,
Benefit Plan Sponsors ,
Biden Administration ,
COBRA ,
Coronavirus/COVID-19 ,
Corporate Counsel ,
Employee Benefits ,
Employer Group Health Plans ,
Notice Requirements ,
Premium Subsidies ,
Relief Measures
While many of us were still in a food coma from the holidays, former President Trump signed into law the Consolidated Appropriations Act of 2021 (the “CAA”) on December 27, 2020. The CAA includes provisions impacting both...more
On November 30, Moderna announced that it is seeking FDA authorization for its COVID-19 vaccine. In addition, on November 17 the FDA issued an emergency use authorization for the first COVID-19 diagnostic test for...more
12/3/2020
/ Centers for Disease Control and Prevention (CDC) ,
Coronavirus/COVID-19 ,
Department of Health and Human Services (HHS) ,
Emergency Use Authorization (EUA) ,
Employer Group Health Plans ,
Food and Drug Administration (FDA) ,
Health Insurance ,
Infectious Diseases ,
Preventive Health Care ,
Public Health Emergency ,
Vaccinations ,
Virus Testing
We are pleased to present our annual End of Year Plan Sponsor “To Do” Lists. This year, we present our “To Do” Lists in four separate Employee Benefits Updates. This Part 1 covers year-end health and welfare plan issues....more
9/28/2020
/ Affordable Care Act ,
Anti-Discrimination Policies ,
Benefit Plan Sponsors ,
COBRA ,
Compensation & Benefits ,
Coronavirus/COVID-19 ,
Cost-of-Living Adjustment (COLA) ,
Department of Labor (DOL) ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Employer Group Health Plans ,
Executive Compensation ,
Families First Coronavirus Response Act (FFCRA) ,
HDHP ,
Health Insurance Portability and Accountability Act (HIPAA) ,
IRS ,
MHPAEA ,
Retirement Plan ,
Trump Administration ,
Year-End Tax Planning
On July 23, 2020, the Secretary of the Department of Health and Human Services ("HHS") issued another 90-day extension regarding free COVID-19 testing. The free COVID-19 testing requirement was set to expire on July 25, but...more
7/30/2020
/ CARES Act ,
Coronavirus/COVID-19 ,
Cost-Sharing ,
Department of Health and Human Services (HHS) ,
Department of Labor (DOL) ,
Employer Group Health Plans ,
Employer Responsibilities ,
Families First Coronavirus Response Act (FFCRA) ,
Food and Drug Administration (FDA) ,
Health Care Providers ,
ICHRA ,
Plan Participants ,
Return-to-Work Agreements ,
U.S. Treasury ,
Virus Testing ,
Workplace Safety
With the COVID-19 pandemic putting pressure on employers and employees alike, the Department of Labor (“DOL”), Treasury (“Treasury”), and Health and Human Services (“HHS”) (collectively, the “Departments”) continue to issue...more
In the early hours of Saturday morning, the House of Representatives, in a 363-40 vote, passed HB 6201 entitled the “Families First Coronavirus Response Act” (“FFCRA”). On Friday, before the vote, President Trump tweeted his...more
California recently approved Assembly Bill 1554, adding a flexible spending account notice requirement to § 2810.7 of the California Labor Code. The new law, which takes effect January 1, 2020, states...more
11/5/2019
/ Acquisitions ,
Benefit Plan Reimbursements ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Employer Group Health Plans ,
Flexible Spending Accounts ,
Labor Code ,
Mergers ,
New Legislation ,
Notice Requirements ,
Preemption ,
Summary Plan Description
As reported in our November 7, 2018 SW Benefits Blog Zombie Benefits – Are Health Reimbursement Arrangements (“HRAs”) Back From the Dead?, the Departments of Health and Human Services, Labor, and Treasury (the “Agencies”)...more
9/11/2019
/ Affordable Care Act ,
Code Sections 4980H ,
Department of Health and Human Services (HHS) ,
Department of Labor (DOL) ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Employer Contributions ,
Employer Group Health Plans ,
Final Rules ,
HRA ,
Qualified Small Employer Health Reimbursement Plan (QSEHRAs)
On July 17, 2019 the IRS released Notice 2019-45 resolving a preventive care problem that has been plaguing many high deductible health plans (“HDHPs.”). The Affordable Care Act’s free preventive care mandate appears to be...more
8/12/2019
/ Affordable Care Act ,
Chronic Care Managment (CCM) ,
Employee Benefits ,
Employer Group Health Plans ,
HDHP ,
Health Insurance ,
Health Savings Accounts ,
IRS ,
Medical Expenses ,
Out-of-Pocket Expenses ,
Preventive Health Care ,
Safe Harbors
The Affordable Care Act (“ACA”) has not been kind to health reimbursement arrangements (“HRAs”). Many employers got rid of HRAs, or integrated them with a major medical plan, in order to avoid significant penalties under the...more
As open enrollment approaches for the 2019 calendar year, below are some items employers may want to consider:
Wellness program changes – Many employers change their wellness programs during open enrollment. This is a...more
8/31/2018
/ Association Health Plans ,
Code Sections 4980H ,
Department of Labor (DOL) ,
Domestic Partnership ,
Employee Retirement Income Security Act (ERISA) ,
Employer Group Health Plans ,
Federal Poverty Line ,
IRS ,
Large Employer ,
Obergefell v. Hodges ,
Open Enrollment ,
Summary of Benefits and Coverage ,
Wellness Programs
Administering health plans is not the easiest task. Such plans are subject to an alphabet soup of laws, including but not limited to ERISA, the Internal Revenue Code, COBRA, HIPAA, GINA, Mental Health Parity, the ADA, the...more
4/24/2018
/ Affordable Care Act ,
Americans with Disabilities Act (ADA) ,
COBRA ,
Employee Benefits ,
Employer Group Health Plans ,
Equal Employment Opportunity Commission (EEOC) ,
GINA ,
Health Insurance Portability and Accountability Act (HIPAA) ,
Non-Discrimination Rules ,
Wage and Hour ,
Wellness Programs
Section 4980I, which was added to the Internal Revenue Code by the Affordable Care Act, was originally supposed to take effect in 2018. This tax is commonly called the “Cadillac tax” because it imposes a 40% excise tax on...more
As 2017 comes to an end, we are pleased to present our traditional End of Year Plan Sponsor “To Do” Lists. This year, we are presenting our “To Do” Lists in four separate Employee Benefits Updates. This Part 1 will cover...more
10/18/2017
/ 21st Century Cures Act ,
AARP ,
Affordable Care Act ,
Breach Notification Rule ,
Cadillac Tax ,
Centers for Medicare & Medicaid Services (CMS) ,
Civil Rights Act ,
Cloud Service Providers (CSPs) ,
COBRA ,
Code Sections 4980H ,
Cost-of-Living Adjustment (COLA) ,
Cost-Sharing ,
Department of Health and Human Services (HHS) ,
Disability Benefits ,
Electronic Protected Health Information (ePHI) ,
Employee Assistance Programs ,
Employee Retirement Income Security Act (ERISA) ,
Employer Group Health Plans ,
Employment Discrimination ,
Equal Employment Opportunity Commission (EEOC) ,
Executive Orders ,
Federal Contractors ,
Federal Poverty Line ,
Filing Deadlines ,
Form 5500 ,
Form 720 ,
Full-Time Employees ,
Health Insurance Exchanges ,
Health Insurance Portability and Accountability Act (HIPAA) ,
Healthcare Reform ,
Information Letters ,
IRS ,
MHPAEA ,
Minimum Essential Coverage ,
Non-Grandfathered Health Plans ,
Open Enrollment ,
PCORI ,
Preventive Health Care ,
Qualified Small Employer Health Reimbursement Plan (QSEHRAs) ,
Religious Exemption ,
SBC ,
Section 1557 ,
Section 6055 ,
Section 6056 ,
Shared Responsibility Rule ,
Tax Credits ,
Tax Penalties ,
Telemedicine ,
Title VII ,
Trump Administration ,
Wellness Programs
Many employers were hopeful that the Code Section 4980H penalties would be repealed now that Republicans control Congress and Trump is in the White House. To date, that has not happened, nor has the IRS announced it will not...more
In my opinion, one of the best changes made by the Affordable Care Act is the mandate that requires health plans to provide certain specified preventive services without imposing any cost sharing. This is sometimes referred...more
As 2016 comes to an end, we are pleased to present you with our traditional End of Year Plan Sponsor “To Do” Lists. Like last year, we are presenting our “To Do” Lists in three separate Employee Benefits Updates. Part 1 of...more
11/10/2016
/ Americans with Disabilities Act (ADA) ,
Benefit Plan Sponsors ,
Business Associates ,
Cadillac Tax ,
Civil Rights Act ,
Cloud Service Providers (CSPs) ,
Cost-of-Living Adjustment (COLA) ,
Employee Benefits ,
Employer Group Health Plans ,
Equal Employment Opportunity Commission (EEOC) ,
Federal Contractors ,
Form 1094 ,
Form 1095 ,
GINA ,
Grandfathered Status ,
Health and Welfare Plans ,
Health Insurance Portability and Accountability Act (HIPAA) ,
Health Savings Accounts ,
Healthcare Reform ,
HIPAA Audits ,
Large Employer ,
Mental Health Parity Rule ,
Minimum Essential Coverage ,
Non-Discrimination Rules ,
OFCCP ,
PCORI ,
Section 1557 ,
Section 6055 ,
Section 6056 ,
Self-Insured Health Plans ,
Shared Responsibility Rule ,
Summary of Benefits and Coverage ,
Telemedicine ,
Title VII ,
Wellness Programs ,
Year-End Compliance Checklist
We’ve had numerous inquiries lately about telemedicine benefits. My clients most typically ask either “is this a group health plan?” or “is it just access to another provider?” Clearly, there is much confusion surrounding...more
8/29/2016
/ Affordable Care Act ,
COBRA ,
EAP ,
Employee Retirement Income Security Act (ERISA) ,
Employer Group Health Plans ,
Excise Tax ,
Health Insurance Portability and Accountability Act (HIPAA) ,
Health Savings Accounts ,
IRS ,
Popular ,
Safe Harbors ,
Telemedicine
As a reminder, effective January 1, 2016, employers must offer minimum essential coverage to 95% or more (up from 70% or more for 2015) of their full-time employees and their dependents each month or pay a very steep penalty....more