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McDermott Will & Emery

Landmark Mental Health Parity Final Rule: What Plan Sponsors and Insurers Need to Know

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The US Departments of the Treasury, Labor, and Health and Human Services (the Departments) recently issued much-anticipated final regulations under the Mental Health Parity and Addiction Equity Act (MHPAEA). The newly issued...more

Pullman & Comley - Labor, Employment and...

Reminder: July 31 Is the PCORI Fee Remittance Deadline for Self-Insured Health Plans

Employers that sponsor a self-insured health plans must submit their Patient-Centered Outcomes Research Institute (PCORI) fees to the Internal Revenue Service by July 31, 2024. Plan sponsors need to calculate their PCORI fee...more

Akerman LLP - HR Defense

Employers Must Keep Reproductive Health Information About Their Plan Participants Private Under New HIPAA Privacy Rule

Imagine you are a corporate Human Resources/Total Rewards leader who receives a request from a state’s law enforcement agency for health plan records about a plan participant’s abortions or other reproductive health care. How...more

Akerman LLP - Health Law Rx

Attention, Group Health Plans: New HIPAA Privacy Rule Governing Reproductive Health Care Information Imposes Obligations,...

It is critical for employers and plan fiduciaries/administrators to stay informed of HIPAA privacy and security-related legal developments because most employer sponsored group health plans — regardless of the employer’s...more

Woodruff Sawyer

Navigating Mid-Year Benefit Election Changes

Woodruff Sawyer on

One of the most common questions that we receive is whether an employee can change their benefits elections after the plan year has already started (also referred to as a mid-year change).  The answer is very fact-specific...more

Manatt, Phelps & Phillips, LLP

Wit Redux: Ninth Circuit Issues New Superseding Opinion in Landmark Mental Health Case

The Ninth Circuit has issued a new opinion in the long-running Wit v. United Behavioral Health litigation that changes the legal landscape for ERISA class actions. The Ninth Circuit’s opinion includes significant holdings on...more

Law Matters

Two Months Post-'Dobbs' What Healthcare Providers Need to Know — Q&A with Joan W. Feldman

Law Matters on

Two months post-Dobbs, Shipman & Goodwin's Joan W. Feldman shares her insights and her predictions for the future of reproductive health law issues....more

Dechert LLP

Plan for a Ban: How the Overruling of Roe v. Wade May Impact Employee Healthcare Plans

Dechert LLP on

The U.S. Supreme Court on June 24, 2022, overruled Roe v. Wade, the seminal case in which the Court had recognized the existence of the constitutional right for individuals to obtain an abortion. In Dobbs v. Jackson Women’s...more

Bond Schoeneck & King PLLC

The Demise of Roe v. Wade: Employment and Benefits Considerations

On June 24, 2022, in Dobbs v. Jackson Women’s Health Org., 2022 WL 2276808 (June 24, 2022), the U.S. Supreme Court overruled Roe v. Wade 410 U.S. 113 (1973) and Planned Parenthood of Southeastern Pennsylvania v. Casey 505...more

Butler Snow LLP

American Rescue Plan Act Provides COBRA Subsidies

Butler Snow LLP on

The American Rescue Plan Act of 2021 (“ARPA”) includes a valuable benefit for an employee who has lost (or loses) healthcare coverage due to an involuntary termination or reduction in hours — up to 6 months of free COBRA...more

Schwabe, Williamson & Wyatt PC

Fully Subsidized COBRA Under the American Rescue Plan Act

The American Rescue Plan Act of 2021 (ARPA) requires fully subsidized COBRA premium payments for assistance eligible individuals beginning as early as April 1, 2021, and ending as late as September 30, 2021 (the Subsidy...more

Littler

The American Rescue Plan Act Includes Required COBRA Subsidy

Littler on

On March 11, 2021, President Biden signed into law the American Rescue Plan Act (ARPA). The law contains various provisions that impact employers, including a new COBRA subsidy....more

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

New COVID-19 Relief Law Includes Full COBRA Premium Subsidy

The American Rescue Plan Act of 2021 (ARPA), which became law on March 11, 2021, provides a 100 percent subsidy of premiums under the Consolidated Omnibus Budget Reconciliation Act (COBRA) beginning on April 1, 2021, through...more

Akerman LLP - HR Defense

New COBRA Obligations for Employers Included in Biden’s $1.9 Trillion Stimulus

For employers with group health plans, COBRA obligations under President Biden’s premiere $1.9 trillion stimulus legislation, the American Rescue Plan Act of 2021 (the “Rescue Plan”) are an early priority. ...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

Nelson Mullins Riley & Scarborough LLP

2021 Employee Benefit Plan Limits Announced by IRS

The IRS has released the 2021 cost-of-living adjustments for limits on employee benefits with some adjustments to the 2021 rates including minor increases to the maximum contributions allowed under Code Section 415 for...more

McAfee & Taft

IRS announces relief for certain Form 1094/1095 reporting requirements

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In a similar move as in previous years, the IRS has issued relief from certain Form 1094-C and 1095-C reporting requirements under the Affordable Care Act relating to employee health plans, as well as relief from certain...more

Kilpatrick

IRS Extends Transitional Relief for 2020 ACA Reporting

Kilpatrick on

The Internal Revenue Service (IRS) released Notice 2020-76 on October 2, 2020, announcing a delay in the deadline for distribution of Forms 1095-B and Forms 1095-C to participants by employers, health insurers and other...more

Snell & Wilmer

Finally, Some Good News: IRS Extends Certain ACA Reporting Deadlines and Transition Relief

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As in prior years, the IRS has provided relief for employers preparing to comply with the Affordable Care Act’s (“ACA”) information reporting requirements in early 2021 for the 2020 calendar year. In particular, Notice...more

Groom Law Group, Chartered

IRS Allows Remote Notarization of Participant Elections for 2020

On June 3, the Internal Revenue Service (“IRS”) issued Notice 2020-42 to provide temporary relief for certain participant elections required to be witnessed in the “physical presence” of a plan representative or notary...more

Littler

Reopening Health Plan Elections Mid-Year? IRS Leaves it up to Employers

Littler on

On May 12, 2020, the IRS issued guidance temporarily suspending long-standing federal regulations that limit when an employee can make mid-year changes to employer-sponsored health coverage....more

Faegre Drinker Biddle & Reath LLP

IRS Issues Welcome Guidance on Mid-Year Cafeteria Plan Election Changes and Other Health & Welfare Matters

On May 12, 2020, the Internal Revenue Service (IRS) issued Notice 2020-29 (the Notice), an important piece of guidance for employers that sponsor health & welfare plans. The Notice provides much-needed flexibility for...more

McDermott Will & Emery

IRS Announces 2021 Limits for Health Savings Accounts and High-Deductible Health Plans

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The Internal Revenue Service recently announced cost-of-living adjustments to the applicable dollar limits for health savings accounts and high-deductible health plans for 2021. Some of the dollar limits currently in effect...more

Bricker Graydon LLP

COVID-19 relief for health plans and participants: Employers and employees get mid-year break on cafeteria plan changes and COBRA...

Bricker Graydon LLP on

The IRS recently issued Notice 2020-29, allowing §125 cafeteria plans and high-deductible health plan (HDHP) changes during the remainder of 2020....more

Cozen O'Connor

IRS and DOL Release Employee Benefits Guidance for COVID-19-Related Administration

Cozen O'Connor on

Two recent sets of guidance affecting employers’ operations of employee benefit plans have been issued by the Internal Revenue Service (the IRS) and the Department of Labor (the DOL). ...more

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