The American Rescue Plan Act (the Act) included certain temporary COBRA subsidy provisions that allow “Assistance Eligible Individuals” (AEIs) to receive COBRA subsidies from April 1, 2021 to September 30, 2021 (the...more
6/24/2021
/ American Rescue Plan Act of 2021 ,
COBRA ,
Employee Benefits ,
Employer Group Health Plans ,
Flexible Savings Accounts (FSAs) ,
HRA ,
Internal Revenue Code (IRC) ,
IRS ,
New Guidance ,
Premium Subsidies ,
Tax Credits
Just in time for the start of the summer, the Equal Employment Opportunity Commission (EEOC) has provided updated guidance on employer practices relating to COVID-19 vaccinations, including much-needed guidance on vaccine...more
6/3/2021
/ Americans with Disabilities Act (ADA) ,
Anti-Discrimination Policies ,
Best Practices ,
Centers for Disease Control and Prevention (CDC) ,
Civil Rights Act ,
Coronavirus/COVID-19 ,
Employer Liability Issues ,
Equal Employment Opportunity Commission (EEOC) ,
GINA ,
Guidance Update ,
Health Insurance Portability and Accountability Act (HIPAA) ,
Incentives ,
Reasonable Accommodation ,
Title VII ,
Vaccinations
On March 11, 2021, President Biden signed the American Rescue Plan Act (the Act), which includes some notable changes and relief for employers and workers. This legal alert summarizes the key issues relating to the Act’s...more
On March 11, 2021, President Biden signed the American Rescue Plan Act (the Act), which includes some notable changes and relief for employers and employee benefit plans. The Act expands the section 162(m) deduction...more
3/15/2021
/ American Rescue Plan Act of 2021 ,
Benefit Plan Sponsors ,
Biden Administration ,
COBRA ,
Coronavirus/COVID-19 ,
Employee Benefits ,
Family and Medical Leave Act (FMLA) ,
Health Insurance ,
Pensions ,
Relief Measures ,
Section 162(m) ,
Tax Credits ,
Tax Deductions
On December 21, 2020, Congress passed the Consolidated Appropriations Act, 2021 (the Act), which impacts employee benefits in a number of respects. The Act provides additional relief for retirement and other benefit plans,...more
As the COVID-19 global pandemic continues to impact employers, the IRS has been looking for ways to provide some additional flexibility to employer-sponsored benefit plans. In the past week, the IRS released two notices aimed...more
As employers prepare their workforces for issues related to COVID-19, they should also take steps to ensure that their benefit plans are prepared. The impact of the virus will put a financial and logistical strain on many...more
3/12/2020
/ 401k ,
Benefit Plan Sponsors ,
Coronavirus/COVID-19 ,
Disability Benefits ,
Employee Benefits ,
Employer Group Health Plans ,
Flexible Savings Accounts (FSAs) ,
Health Insurance Portability and Accountability Act (HIPAA) ,
HSA ,
PHI ,
Summary of Benefits and Coverage
On December 20, President Trump signed the Further Consolidated Appropriations Act, 2020 (the “Act”), a year-end spending bill that includes key provisions that will affect employer-sponsored benefit plans. This legal alert...more
1/3/2020
/ Affordable Care Act ,
Appropriations Bill ,
Cadillac Tax ,
Employer Group Health Plans ,
Federal Funding ,
Health Insurance ,
Medical Devices ,
Medical Leave ,
Paid Family Leave Law ,
Paid Leave ,
PCORI ,
Repeal ,
Tax Credits ,
Tax Cuts and Jobs Act ,
Tax Extenders
On November 15, the Department of Health and Human Services, the Department of Labor, and the Department of the Treasury (collectively, the “Agencies”) issued a proposed "Transparency in Coverage" rule that would require most...more
12/4/2019
/ Affordable Care Act ,
Benefit Plan Sponsors ,
Corporate Counsel ,
Cost-Sharing ,
Employer Group Health Plans ,
Executive Orders ,
Health Care Providers ,
Proposed Rules ,
Regulatory Agencies ,
Self-Insured Health Plans ,
TPAs ,
Transparency
On July 17, the IRS issued Notice 2019-45 (the Notice), expanding the concept of preventive care to certain services and items that target specific chronic conditions, such as testing strips and insulin for diabetes. As...more
On December 14, 2018, a Texas District Court ruled that the Affordable Care Act’s (ACA) requirement that certain individuals maintain a minimum level of health coverage, often referred to as the “Individual Mandate,” is...more
1/7/2019
/ Affordable Care Act ,
Appeals ,
Constitutional Challenges ,
Department of Homeland Security (DHS) ,
Employer Group Health Plans ,
Health Insurance ,
Individual Mandate ,
Internal Revenue Code (IRC) ,
Stays ,
Tax Cuts and Jobs Act ,
Trump Administration
On June 21, 2018, the Department of Labor (DOL) issued final regulations establishing alternative criteria under section 3(5) of the Employee Retirement Income Security Act of 1974 (ERISA) for forming single-employer...more
On March 5, 2018, the Internal Revenue Service (IRS) released Rev. Proc. 2018-18, which changes the family limit on annual contributions to Health Savings Accounts (HSAs). The Revenue Procedure announced that the HSA limit...more
The stopgap government funding bill passed by Congress on January 22 included a two-year delay of the Affordable Care Act’s excise tax on high cost employer-sponsored health coverage, commonly referred to as the “Cadillac...more
On August 3, 2017, the Department of Labor (DOL) released a fourth set of FAQs related to its new “investment advice” fiduciary definition and related exemptions (Final Rule), which became applicable on June 9. Like the May ...more
This ACA Brief is the sixth in a series of installments that will closely track congressional and administrative actions relating to ACA provisions that impact large employer-sponsored health plans.
Early Friday morning,...more
With its announcements of May 22, 2017, starting with an op-ed in The Wall Street Journal, the Department of Labor confirmed that, absent last-minute action in the courts or by Congress, its new “investment advice” fiduciary...more
This ACA Brief is the fifth in a series of installments that will closely track congressional and administrative actions relating to ACA provisions that affect large employer-sponsored plans.
On May 4, 2017, the US House...more
On April 4, 2017, the Department of Labor released its final rule postponing the applicability date of its new “investment advice” fiduciary definition and related exemptions. This extension, which was published in the April...more
This ACA Brief is the fourth in a series of installments that will closely track congressional and administrative actions relating to ACA provisions that affect large employer-sponsored plans.
On March 6, 2017, the U.S....more
With recent developments in all three branches of government bearing on the authority and timing of the new Department of Labor (DOL) final rule expanding the definition of fiduciary “investment advice” (the Final Rule) for...more
This ACA Brief is the third in a series of installments that will closely track congressional and administrative actions relating to ACA provisions that impact large employer-sponsored plans.
As detailed in Sutherland’s...more
This ACA Brief is the second in a series of installments that will closely track congressional and administrative actions relating to ACA provisions that impact large employer-sponsored plans.
On January 20, President...more
The Department of Labor (DOL) has released two additional sets of FAQs providing guidance related to its final rule expanding the definition of fiduciary “investment advice” (the Final Rule) for purposes of the Employee...more
This ACA Brief is the first in a series of installments that will closely track congressional and administrative actions relating to ACA provisions that impact large employer-sponsored plans.
On January 12, the U.S....more