News & Analysis as of

Employee Benefits Medical Expenses

Orrick, Herrington & Sutcliffe LLP

CFPB releases report on costs of HSAs

On May 1, the CFPB released a report on health savings accounts (HSAs). The CFPB reported that consumers owned 36 million HSAs in 2023, and these HSAs held over $116 billion in assets – a 500 percent increase over the past...more

Troutman Pepper

CFPB Continues Medical Expenses Scrutiny by Highlighting the Costs of Health Savings Accounts

Troutman Pepper on

The Consumer Financial Protection Bureau (CFPB) recently released an Issue Spotlight highlighting the costs and fees associated with Health Savings Accounts (HSAs). While acknowledging that HSAs offer tax advantages that can...more

Groom Law Group, Chartered

IRS Chief Counsel Advice Says Wellness Indemnity Payments Are Taxable If No Unreimbursed Medical Expenses Related to the Payment

On June 8, 2023, the IRS released Chief Counsel Advice 202323006 (the “CCA”) addressing the tax treatment of wellness indemnity payments made by employer-funded fixed indemnity insurance policies. The CCA generally provides...more

Dentons

Health Flexible Spending Accounts and Non-Discrimination Issues

Dentons on

Employers often provide an array of benefits to employees. One such benefit is a Health Flexible Spending Account (Health FSA). These accounts allow employees to contribute pre-tax dollars to be used for unreimbursed medical...more

Epstein Becker & Green

Fertility Treatments and Gestational Surrogacy: the IRS Reaffirms Narrow View of “Medical Expenses” under Section 213

Epstein Becker & Green on

As employers are expanding their fertility, surrogacy, and family planning benefits, the tax treatment of such benefits continues to be a challenge for employers and their employees by both increasing the cost of these...more

Hinshaw & Culbertson - The LHD/ERISA Advisor

ERISA Plan Entitled to Seek Reimbursement from Plan Beneficiary Who Recovered Damages in Tort Action Related to Underlying...

In Vercellino v. Optum Insight, 2020 U.S. Dist. LEXIS 205952 (D. Neb. Nov. 24, 2020), the Nebraska district court held that a self-funded ERISA plan could seek reimbursement for medical benefits paid from any recovery the...more

Gerald Nowotny - Law Office of Gerald R....

TELL ME SOMETHING GOOD! Planning for Post-Retirement Medical Expenses with 401(h) Plans

Barron’s recently reported in an article called The Real Cost of Healthcare in Retirement. The article suggests that seniors with adequate Medicare coverage will spend on average $260,000 per couple on healthcare from age 65...more

Foster Swift Collins & Smith

2021 Arrives with Additional Flexibility for Flexible Spending Accounts

During 2020, a number of newly enacted laws created flexibility for various employee benefit plans. The Consolidated Appropriations Act of 2021 (the “Act”), which was signed into law on December 27, 2020, provides additional...more

McDermott Will & Emery

IRS Provides Additional COVID-19 Relief for Cafeteria Plans

McDermott Will & Emery on

On February 18, 2021, the Internal Revenue Service (IRS) issued clarifying guidance on the temporary special rules for health flexible spending arrangements (FSAs) and dependent care assistance programs (DCAPs) under Internal...more

Proskauer - Employee Benefits & Executive...

Ninth Circuit Enforces Hawaii Anti-Reimbursement Statutes Against Insured Plan

ERISA health care plans typically include reimbursement and subrogation clauses, which give plans a right to reimbursement of medical expenses paid on behalf of a beneficiary where the injury is caused by a third party. While...more

Snell & Wilmer

Preventive Care Can Now Be Covered for Specified Chronic Conditions Before HDHP Deductible

Snell & Wilmer on

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

Williams Mullen

Podcast: Health Reimbursement Arrangements

Williams Mullen on

[co-author: Claire Pollock, Paralegal] In this episode of Williams Mullen's Benefits Companion, Brydon DeWitt and Claire Pollock discuss proposed health reimbursement arrangement regulations that may provide welcome relief...more

Mintz - Employment Viewpoints

Avoiding Unexpected Liability for Former Employees’ Medical Expenses

Adherence to the COBRA health care continuation rules is not always high on an employer’s list of priorities. Compliance is often “outsourced,” and even when handled “in-house,” it rarely consumes much attention. A recent...more

McNees Wallace & Nurick LLC

Supreme Court Issues New Ruling on Workers’ Compensation Subrogation Reimbursement

In a recent case, decided on June 19, the Supreme Court of Pennsylvania granted appeal to clarify the scope of subrogation reimbursement under the Pennsylvania Workers Compensation Act (the “Act”)....more

Fisher Phillips

HSA Limit Changes

Fisher Phillips on

Every year, the IRS announces the annual limits for various types of employee benefits, such as Health Savings Accounts (HSAs). The IRS has already changed the 2018 annual limits for HSAs twice this year, which may have...more

Seyfarth Shaw LLP

Be Careful Of Comments On Healthcare Costs: Sixth Circuit Denies Summary Judgment On ERISA Interference And Retaliation Claims...

Seyfarth Shaw LLP on

Seyfarth Synopsis:   An employer, which had paid medical expenses on behalf of an employee’s dependent son, made comments about the company’s rising healthcare costs several months before firing the employee. The Sixth...more

Proskauer - Employee Benefits & Executive...

IRS Reduces 2018 Health Savings Account Limit for Family Coverage

On March 5, 2018, the IRS released Revenue Procedure 2018-18, which, among other things, adjusts downward the 2018 total contribution limit to health savings accounts (HSAs) for individuals enrolled in family coverage. In...more

Seyfarth Shaw LLP

Tax Reform: Employee Benefits

Seyfarth Shaw LLP on

This is the first issue in a planned series of alerts for employers on selected topics on tax reform. The series of Tax Reform Management Alerts is designed to provide an in-depth analysis of executive compensation and...more

Orrick, Herrington & Sutcliffe LLP

New Tax Bill Eliminates Many Popular Individual Deductions/Exclusions, Adds Excise Tax and Clarifies IRA/Pension Provisions

On November 2, 2017, House Republicans released their highly anticipated tax reform proposal formally named the Tax Cuts and Jobs Act (the "Act"). The Act must be approved by both the House and the Senate and signed by the...more

Mintz - Employment Viewpoints

Can Employees Pay for Cord Blood Storage with an HRA, FSA or HSA?

The blood remaining in the umbilical cord after childbirth contains stems cells which may be used in a variety of medical treatments. Many parents of newborns are seeking to save this “cord blood”, either with the hopes of...more

Proskauer - Employee Benefits & Executive...

Fifth Circuit Enforces Reimbursement Provision in One-Page Welfare Plan

The Fifth Circuit upheld the reimbursement and subrogation terms found in a welfare benefit plan’s one-page SPD that also served as the plan document. Plaintiff, a plan beneficiary, received $71,644.77 from the plan to cover...more

Proskauer Rose LLP

The ERISA Litigation Newsletter - March 2016

Proskauer Rose LLP on

Editor’s Overview - This month we review the U.S. Supreme Court’s decision in Montanile v. Board of Trustees of National Elevator Industries Health Benefit Plan where the Supreme Court considered the scope of...more

Stinson - Benefits Notes Blog

Time to Review Plan Subrogation Procedures

Most self-funded ERISA medical plans provide that participants who have been injured by other people (think car accidents) must reimburse the plan if the participant recovers from the other person for those injuries. In order...more

Pillsbury Winthrop Shaw Pittman LLP

Montanile, Amgen, Tackett & Moen: Four Important Employee Benefits Cases to Kick Off 2016

The year 2016 has only just started, and we have already seen several important court decisions related to employee benefit plans and the Employee Retirement Income Security Act of 1974, as amended (ERISA). This Client Alert...more

Parker Poe Adams & Bernstein LLP

Supreme Court Says No Subrogation Claims from Health Plan After Participant Spends Settlement

On January 20, the Supreme Court released its decision in Montanile v. Board of Trustees of the National Elevator Industry Health Benefit Plan, concluding that although health plan fiduciaries can generally seek subrogation...more

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