News & Analysis as of

Flexible Spending Accounts

Patrick Malone & Associates P.C. | DC Injury...

Better Healthcare Newsletter from Patrick Malone - December 2021

In this season of goodwill, gratitude, and giving, it's worth considering that both friends and strangers can have medical needs that we can ease with little pain or inconvenience to ourselves. Here's a sampling of five ways...more

Sullivan & Worcester

Year-End Limit, Vaccine and Credit Updates

Sullivan & Worcester on

The Federal Vaccine Mandate - Preparing for OSHA's COVID-19 Requirements - The Occupational Safety and Health Administration ("OSHA") has released an Emergency Temporary Standard ("ETS") regarding COVID-19-related compliance...more

Snell & Wilmer

2021 End of Year Plan Sponsor “To Do” List (Part 2) Annual Cost of Living Adjustments

Snell & Wilmer on

As is tradition, we are happy to present our End of Year Plan Sponsor “To Do” Lists. We are publishing our “To Do” Lists in four separate Employee Benefits Updates. Part 1 covered year-end health and welfare plan issues. This...more

Lasher Holzapfel Sperry & Ebberson PLLC

Internal Revenue Service Announces Changes to Income Thresholds for 2022 Federal Income Tax Brackets

The IRS has announced it will be adjusting income thresholds for federal income tax brackets in 2022. Typically, the IRS raises thresholds to keep pace with consumer prices, however October’s year-over-year increases of...more

Morgan Lewis

Health and Welfare Plan Year-End Reminders

Morgan Lewis on

Permissible Flexibility under Code Section 125 Pursuant to IRS Notice 2021-15 Notice 2021-15 offered plan sponsors the flexibility to adopt any of the following options despite the longstanding rules under Section 125 of the...more

Husch Blackwell LLP

Planning for 2022: Year-End Deadlines and Considerations for Employee Retirement, Health and Welfare Plans

Husch Blackwell LLP on

With the end of the year fast approaching, employers should be aware of several important deadlines and considerations related to retirement and health and welfare plans. With the onslaught of recent COVID-19-related...more

Ballard Spahr LLP

Upcoming Compliance Deadlines for Health and Welfare Plans

Ballard Spahr LLP on

Summary - Throughout 2020 and 2021, employers sponsoring health and welfare plans have needed to respond to a myriad of legislative and regulatory changes arising from the COVID-19 pandemic and new health legislation. To...more

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

Are Your Employee Benefits Plans Ready for the New Year or Is It the Same Auld Lang Syne?

Holiday season and the end of the year are both quickly approaching, and with the turning of the calendar from 2021 to 2022 come several employee benefit plan amendment deadlines and implementation requirements. Some of these...more

Jackson Lewis P.C.

2021 Plan Amendment Deadlines And Other Looming Fourth Quarter Considerations

Jackson Lewis P.C. on

As the year draws to a close, it is helpful for employers to pause to evaluate employee benefit plan amendment deadlines and other crucial fourth quarter considerations, including:...more

Murtha Cullina

IRS Releases Information Letters on Substantiation Rules for Health FSA Debit Cards

Murtha Cullina on

The IRS recently released two Information Letters addressing the substantiation rules that apply to health flexible spending account (FSA) debit cards. (As an aside, IRS Information Letters call attention to a...more

Holland & Hart LLP

Proposed PHIT Act Would Make Certain Sports and Fitness Expenses Tax Deductible

Holland & Hart LLP on

Earlier this year, the Personal Health Investment Today Act of 2021 (the PHIT Act) was introduced in the U.S. Senate, where the legislation remains currently pending. If enacted, the PHIT Act would amend the Internal Revenue...more

Murtha Cullina

Reminder: Don’t Forget to Timely Furnish the Required Notice of Expiration of the ARP COBRA Premium Subsidy Period!

Murtha Cullina on

The American Rescue Plan Act of 2021 (the ARP, enacted on March 11, 2021) provides a temporary 100% COBRA premium subsidy to any assistance eligible individual (AEI) who loses employer-sponsored group health coverage due to a...more

Ballard Spahr LLP

IRS Issues Additional Dependent Care FSA Guidance

Ballard Spahr LLP on

Following up on guidance issued in February the IRS has issued a new notice on the temporary carryover rules for dependent care flexible spending accounts. The 2021 Consolidated Appropriations Act (CAA) provides that, for...more

Mitchell, Williams, Selig, Gates & Woodyard,...

IRS COBRA Subsidy Guidance: 11 Takeaways

On May 18, 2021, the Internal Revenue Service (“IRS”) published Notice 2021-31 (“Notice”), containing much-anticipated guidance on the American Rescue Plan Act’s (“ARPA”) COBRA premium assistance program. The Notice seeks...more

Bradley Arant Boult Cummings LLP

IRS Answers Questions on Taxation of DCAPs and COVID-19 Relief

The Internal Revenue Service (IRS) has published Notice 2021-26 to provide answers regarding the taxability of benefits received in 2021 and 2022 under a dependent care assistance program (DCAP) that permits carryovers or...more

Holland & Hart - The Benefits Dial

Nobody Puts Baby In the Corner . . . And the IRS Agrees, Providing Guidance on the Taxability of Dependent Care Assistance...

Yesterday the IRS released Notice 2021-26, which clarifies that if eligible dependent care benefits would have been excluded from income if used during either the prior tax year (2020 or 2021), these benefits remain...more

Locke Lord LLP

COBRA Premium Subsidy Under the American Rescue Plan Act: Employers Need to Take Action by May 31, 2021

Locke Lord LLP on

Under the American Rescue Plan Act of 2021 (ARPA), which was signed into law by President Biden on March 11, 2021, certain individuals who lost group health plan coverage due to an involuntary termination of employment or...more

Sullivan & Worcester

Keeping Up With All The Changes

Sullivan & Worcester on

The Coronavirus Aid, Relief, and Economic Security Act of 2020 (CARES Act), the Consolidated Appropriations Act, 2021 (CAA) and now the American Rescue Plan Act of 2021 (ARPA) each include many provisions that affect...more

Foley & Lardner LLP

Form and Substance: Why the Form of a Transaction is so Critical to Employee Benefits and Executive Compensation Strategy

Foley & Lardner LLP on

The form of a corporate transaction sets the stage for the employee benefits and executive compensation (EBEC) strategy – in the scope of due diligence and purchase agreement negotiations and post-closing activity. The charts...more

Smith Anderson

ARPA COBRA Subsidy's Impact on Employer Health Plans

Smith Anderson on

The American Rescue Plan Act of 2021 (ARPA) provides temporary COBRA continuation coverage premium assistance for certain eligible qualified beneficiaries. On April 7, 2021, the Department of Labor issued a FAQ and model...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

Bryan Cave Leighton Paisner

BCLP Benefits Newsletter: Q1 2021

ARPA provides that, for the period from April 1, 2021 until September 30, 2021, if an individual’s Consolidated Omnibus Budget Reconciliation Act (“COBRA”) qualifying event is an involuntary termination of employment or a...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

Tucker Arensberg, P.C.

New IRS Guidance About Flexible Spending Accounts (FSAs)

Tucker Arensberg, P.C. on

The IRS recently issued more guidance about the flexibility that employers may provide to employees during 2021 and 2022 for health FSAs and dependent care FSAs. IRS Notice 2021-15 offers more details about how FSAs can be...more

Seyfarth Shaw LLP

Yes, Your Health FSA Can Cover Your Surgical Mask Purchase!

Seyfarth Shaw LLP on

Seyfarth Synopsis: Avid readers of Beneficially Yours may recall that just over a year ago we asked the pressing question of whether surgical mask purchases could be covered under a health care FSA, among other “novel”...more

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Updated: Dec 28, 2021:

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Links to Other Websites

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Information for EU and Swiss Residents

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Privacy Officer
JD Supra, LLC
150 Harbor Drive, #2760
Sausalito, CA 94965

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Privacy Officer
JD Supra, LLC
150 Harbor Drive, #2760
Sausalito, CA 94965

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Changes in Our Privacy Policy

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Contacting JD Supra

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Updates to This Policy

We may update this cookie policy and our Privacy Policy from time-to-time, particularly as technology changes. You can always check this page for the latest version. We may also notify you of changes to our privacy policy by email.

Contacting JD Supra

If you have any questions about how we use cookies and other tracking technologies, please contact us at: privacy@jdsupra.com.

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