News & Analysis as of

Consolidated Omnibus Budget Reconciliation Act Filing Deadlines

Bricker Graydon LLP

PCORI Fee Deadline is Almost Here

Bricker Graydon LLP on

If you sponsor a self-insured group health plan (including an HRA), make sure you set a calendar alert for July 31 to pay the annual PCORI fee (Patient-Centered Outcomes Research Institute fee) for the 2022 plan year. The...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Employers Prepare for Thawing ERISA Deadlines

With the pandemic winding down, deadlines for employee benefit plans governed by the Employee Retirement Income Security Act (ERISA) will be resuming. Two different emergencies affect employer-sponsored group health plans:...more

Snell & Wilmer

Final Touches: IRS Clarifies Impact of COVID-19 Disaster Relief on COBRA Payment Deadlines

Snell & Wilmer on

The Internal Revenue Service recently issued guidance to clarify the interaction between COVID-19 disaster relief and premiums due for continuation coverage under the Consolidated Omnibus Budget Reconciliation Act of 1985...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

IRS Clarifies Application of Deadline Extensions to COBRA

The Internal Revenue Service (IRS) recently issued some much-needed guidance surrounding the application of deadline extensions that the IRS and the U.S. Department of Labor (DOL) previously issued for initial elections under...more

Holland & Hart - The Benefits Dial

This is the End: Employers Must Provide Notice of the Expiring COBRA Subsidy Period

The COBRA subsidy from COVID-19 stimulus bill – The American Rescue Plan Act of 2021 (ARPA) – is nearing an end and in many cases requires employers to provide notices by September 15. The COBRA subsidy covered 100% of COBRA...more

Foley & Lardner LLP

Steps Employers Must Take as Result of New COBRA Subsidy

Foley & Lardner LLP on

As we recently wrote, the American Rescue Plan Act of 2021 (ARPA) provides up to six months of free COBRA coverage, effective April 1, 2021, for certain “assistance eligible individuals.” But what about employers? What...more

Husch Blackwell LLP

New Developments: Clarification On Extensions Of Benefit Deadlines

Husch Blackwell LLP on

On February 26, 2021, the Department of Labor, the Treasury Department and Internal Revenue Service issued clarifying guidance regarding COVID-19-related deadline extensions under the Internal Revenue Code, ERISA, COBRA and...more

Amundsen Davis LLC

COVID-19 Extension Of Group Welfare Plan Benefit Deadlines Clarified Bringing Potential Relief For Employers

Amundsen Davis LLC on

In a previous blog article, we alerted readers to the extension of deadlines related to COBRA, Special Enrollment, Plan Disclosures and more. The prior Joint Notice from the DOL and IRS provided suspension of all deadlines...more

Woods Rogers

New Guidance Clarifies COVID-19 Employee Benefit Deadline Extensions

Woods Rogers on

Last year the IRS and Department of Labor (DOL) extended various ERISA and COBRA deadlines for employee benefit plan participants affected by COVID-19.  The extended deadlines included...more

Tucker Arensberg, P.C.

Last Minute Guidance About COBRA and Other Deadlines

The DOL issued Disaster Relief Notice 2021-01 this past Friday about different deadlines that were extended last year due to COVID from March 1, 2020 through February 28, 2021. The deadlines were extended for COBRA election...more

Foley & Lardner LLP

IRS and DOL Clarify Extended Deadlines for Benefit Plans and Encourage Employer Notices

Foley & Lardner LLP on

Last year, the Internal Revenue Service (IRS) and the Department of Labor (DOL) issued two notices that extended certain benefit plan deadlines for both employees/plan participants and for plan administrators as a result of...more

Holland & Hart - The Benefits Dial

If I Could Turn Back Time… And Then Add a Year

Last October, Brenda Berg posted a blog titled “I’m Just Waiting on an… End to the Extended ERISA Deadline Periods.” In that blog, Brenda explained that the IRS and DOL extended certain deadlines applicable to retirement...more

Williams Mullen

Department of Labor Issues Guidance on Continued COVID-19 Timeframe Relief

Williams Mullen on

Last year, the Internal Revenue Service (IRS) and the Department of Labor (DOL) jointly offered extensions and other relief to employee benefit plan administrators who might be struggling to meet various filing, notice,...more

Burr & Forman

COVID-19 Relief Complicates Cobra Administration

Burr & Forman on

Among the many employee benefit deadlines extended due to the pandemic by joint action of the Department of Labor and the Internal Revenue Service are the deadlines for making a Cobra election and paying the Cobra premiums....more

Faegre Drinker Biddle & Reath LLP

Top 7 Things Health and Welfare Sponsors Should Be Thinking About Now

It’s hard to believe August is already here, and with 2021 annual enrollment and year-end rapidly approaching, there are a number of issues health and welfare plan sponsors should be thinking about now. Here’s a list of...more

Parker Poe Adams & Bernstein LLP

COBRA and COVID-19: Extended Deadlines and Potential Administrative Problems

In response to the COVID-19 pandemic, the federal government has extended certain deadlines applicable to employee benefit plans, including deadlines and periods under the Consolidated Omnibus Budget Reconciliation Act of...more

Carlton Fields

COBRA: Avoid Getting Snakebit! (Notice Update, Deadline Update, Litigation Update)

Carlton Fields on

Carlton Fields tax attorney Lowell Walters talks about the increase in COBRA litigation, new COBRA requirements that could make it worse, and simple steps group health plan sponsors can take to protect themselves....more

Williams Mullen

PODCAST: Williams Mullen's Benefits Companion - COVID-19 Edition - Deadline Extensions Impacting HIPAA, COBRA and ERISA

Williams Mullen on

On the latest episode of Williams Mullen's Benefits Companion, host Brydon explains the Department of Labor’s Disaster Relief Notice that extends certain filing and notification timeframes applicable to employee benefit plans...more

Fisher Phillips

New Benefit Plan Deadline Extensions Provide Opportunities For Participants – And Burdens For Plan Sponsors

Fisher Phillips on

The Department of Labor (DOL), in coordination with the IRS and the Treasury Department, recently issued new rules extending key deadlines for health, retirement, and welfare plans subject to ERISA and the Internal Revenue...more

Dechert LLP

DOL and Treasury Defang COBRA’s Deadlines in a Time of National Emergency

Dechert LLP on

A national emergency was declared on March 13, 2020, as the result of the COVID-19 pandemic. As a result of that declaration, the Federal Emergency Management Agency (FEMA) issued emergency declarations for every state,...more

Groom Law Group, Chartered

DOL & Treasury Extend ERISA-Required Deadlines, Creating Questions & Disruptions in Administrative Procedures

On April 29, 2020, the Departments of Labor (“DOL”) and Treasury (together, the “Departments”) issued guidance extending certain deadlines related to retirement, health, and welfare plans in response to the current COVID-19...more

Snell & Wilmer

2017 End of Year Plan Sponsor “To Do” List (Part 1) Health & Welfare

Snell & Wilmer on

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

Mintz - Employment, Labor & Benefits...

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 4 of 24): Highlights from the Draft 2015...

The IRS recently issued draft 2015 Instructions for Forms 1094-C and 1095-C (“2015 Instructions”). These are the forms that employers with 50 or more full-time employees (including full-time equivalent employees) in the...more

Proskauer - Employee Benefits & Executive...

ACA Reporting Update: New Forms, Higher Penalties & Other Guidance

With the impending deadline early next year, most applicable large employers are (or should be) in the process of gearing up for what is perhaps the biggest Affordable Care Act (“ACA”) compliance challenge this year — the...more

Seyfarth Shaw LLP

Issue 92: IRS Releases Final Employer Reporting Forms and Instructions

Seyfarth Shaw LLP on

As we previously reported in Issue 80, the Affordable Care Act (ACA) requires providers of minimum essential health coverage and applicable large employers to file annual reports with the IRS to report the coverage provided...more

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