News & Analysis as of

Employee Benefits Reimbursements

Groom Law Group, Chartered

IRS Ruling Allows Employees to Choose Between Health, Retirement, and Student Loan Benefits

On May 20, 2024, the IRS issued private letter ruling (“PLR”) 202434006 (the “2024 PLR”) that permits employees to allocate an employer contribution among various benefits outside of a cafeteria plan. The IRS has previously...more

Snell & Wilmer

IRS FAQs on Educational Assistance Programs Highlight an Opportunity to Provide Student Loan Assistance

Snell & Wilmer on

On June 17, 2024, the IRS issued a fact sheet (FS 2024-22) that provides answers to frequently asked questions (“FAQs”) about educational assistance programs under Section 127 of the Internal Revenue Code (“Code”). Employers...more

Robinson+Cole ERISA Claim Defense Blog

Ninth and Second Circuit Courts of Appeals Rule that Preauthorization Process Does Not Impose Independent Contractual Liability on...

Within days of one another, the U.S. Court of Appeals for the Ninth and Second Circuits ruled—on issues of first impression for both—that ERISA expressly preempts state law breach of contract and promissory estoppel claims...more

Saul Ewing LLP

The Friday Five: Five ERISA Litigation Highlights - June 2024

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This month’s Friday Five explores recent decisions with issues spanning physician power of attorney to preexisting exclusions and the fiduciary duty of an insurance company....more

Bricker Graydon LLP

I’ll Gladly Pay You Tuesday for an Education Today

Bricker Graydon LLP on

One of the many elements of business ownership and management is attracting and retaining productive employees. Offering the right mix of employee benefits tailored to your employee population can play an important role in...more

DRI

What Is the Future of Monetary Relief under ERISA, Section 502(a)(3)?

DRI on

The Employee Retirement Income Security Act of 1974 (“ERISA”), as amended, regulates virtually every private employee benefit program in the United States. Among other things, ERISA contains its own civil enforcement section,...more

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

Netherlands Amends ‘30 Percent Ruling,’ Gradually Reducing Maximum Tax-Free Reimbursement of Extraterritorial Costs

In December 2023, the Dutch Senate amended a tax provision that allows eligible expatriate employees to receive a tax-free reimbursement of extraterritorial costs by tapering the benefit over a five-year period....more

Ius Laboris

Hong Kong employer required to reimburse expenses that benefit the business

Ius Laboris on

A Hong Kong court decision holding an employer liable for various payments and benefits owed to a former employee highlights the importance of making prompt payment of all amounts due upon termination of employment....more

Stikeman Elliott LLP

Updates to the Canada Labour Code and its Regulations: A Summary of Recent and Pending Changes

Stikeman Elliott LLP on

A number of changes to the Canada Labour Code (the “Code”) and its regulations have recently come into effect or will be coming into effect over the next year. Many of these changes have been set for a long period of time,...more

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

Illinois Employers Required to Provide Public Transit Benefits in 2024

Many employers with at least fifty employees in the six-county Chicago area will have to provide their full-time employees with pre-tax public transit benefits starting January 1, 2024, under a new Illinois law....more

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

IRS Emphasizes Health FSA and Dependent Care Assistance Program Substantiation Requirements

On April 28, 2023, the Internal Revenue Service’s (IRS) Office of Chief Counsel released guidance reiterating claims substantiation rules for health flexible spending arrangements (health FSAs) under Internal Revenue Code...more

Groom Law Group, Chartered

IRS Explains FSA Substantiation Rules

On April 28, 2023, the Internal Revenue Service (“IRS”) Office of Chief Counsel issued a Chief Counsel Advice (“CCA”) explaining the requirements for claim substantiation for health and dependent care flexible spending...more

McDermott Will & Emery

ERISA Preemption Developments in Managed Care

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For plans governed by the Employee Retirement Income Security Act of 1974, 29 U.S.C. §§ 1001-1461 (ERISA), the doctrine of federal ERISA preemption over state statutes, regulations or administrative schemes has been a central...more

Kilpatrick

Taxation of Infertility Treatments and Surrogacy Benefits

Kilpatrick on

Many people, for one reason or another, are unable to start or expand a family. Some people look to assisted reproductive technologies (“ARTs”) to conceive a child. These ART treatments include in vitro fertilization...more

Kilpatrick

Employer Travel Assistance for Reproductive Health Care

Kilpatrick on

Since the U.S. Supreme Court’s decision in Dobbs v. Jackson Women’s Health Organization in June, employers have been evaluating ways to protect reproductive health care rights for their employees in those states which ban or...more

Locke Lord LLP

Compliance Considerations for Medical ‎Travel Reimbursement

Locke Lord LLP on

Employers may consider offering medical travel and lodging ‎reimbursement to enable employees who live in a state where abortion is no longer legal to ‎travel out of state for such services. There are a number of ways to...more

Venable LLP

Medical Travel Benefits: What Employers Need to Know

Venable LLP on

Last month, the United States Supreme Court rendered its decision in Dobbs v. Jackson Women's Health Organization, overruling Roe v. Wade and returning the issue of abortion to the states. Since the decision, abortion has...more

Verrill

Massachusetts Now Requires Paid COVID-19 Leave for all Employees

Verrill on

Massachusetts now requires all employers, regardless of size, with Massachusetts employees to offer employees paid, job-protected leave for certain COVID-19-related reasons, including to get or recover from a COVID-19...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

Patterson Belknap Webb & Tyler LLP

IRS Guidance: COVID-19 PPE May be Eligible to be Reimbursed from Health FSAs, HRAs, and HSAs

On March 26, 2021, the Internal Revenue Service (“IRS”) published Announcement 2021-7, which notifies taxpayers that certain amounts paid for personal protective equipment (such as masks, hand sanitizer, and sanitizing wipes)...more

Bond Schoeneck & King PLLC

PPE Costs Can Be Reimbursed from Health FSAs, HRAs and HSAs

The IRS recently announced that the costs of masks, hand sanitizers and other "personal protective equipment" (PPE) used for the primary purpose of preventing the spread of coronavirus are qualifying medical expenses under...more

Baker Donelson

Six Months of Paid COBRA Premiums for "Assistance Eligible Individuals"

Baker Donelson on

On March 11, 2021, President Biden signed the American Rescue Plan Act of 2021 (ARPA) into law. Included among the many pandemic relief provisions in ARPA is a COBRA subsidy structure that is now designed to fully subsidize...more

Davis Wright Tremaine LLP

Checklist of Employer Considerations for Remote Work Policies

The COVID-19 pandemic and the proliferation of employees working remotely has prompted employers of every size to contend with new questions about laws applicable to their workers in distant locations. Depending on whether...more

Kilpatrick

COVID Relief Bill Changes Health and Dependent Care FSAs for 2020 and 2021

Kilpatrick on

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

Best Best & Krieger LLP

Using a Plan Administration Expense Account as Part of An Agency’s 457(b) or 401(a) Plan

Not surprisingly, many cities and special districts no longer have monies available in their budgets to spend on things such as legal fees to analyze and correct plan administration problems and compliance issues. When it is...more

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