The Consolidated Appropriations Act of 2023 (“Act”) was passed by Congress in late December 2022 and signed by President Biden on December 29, 2022. The Act, a $1.7 trillion dollar spending bill, contains provisions which modify the laws applicable to welfare benefit plans and retirement benefit plans. Below is a high-level list of the provisions
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VACCINE PREMIUM DIFFERENTIALS ARE PERMISSIBLE UNDER WELLNESS PLANS AND NO COST SHARES ALLOWED FOR AUTHORIZED VACCINES AND BOOSTERS
A recently published FAQ prepared by the Departments of Labor, Health and Human Services and Treasury answers frequently asked questions regarding vaccine premium differentials and HIPAA nondiscrimination rules, as well as the cost shares for vaccine boosters.
Vaccine Premium Differentials
ERISA and other regulations prohibit plans “from discriminating against participants, beneficiaries, and enrollees in eligibility,…
Good News and Bad News: The IRS Issues 86 Q&A’s on the ARPA COBRA Subsidy
On May 18, 2021, the IRS issued the long- awaited guidance on the COBRA subsidy and premium assistance credit available under the American Rescue Plan Act of 2021 through eighty-six questions and answers. The Notice addresses eligibility, reduction in hours, involuntary termination of employment, coverage eligible for premium assistance, beginning and end of the premium…
HHS Announces that It Will Interpret the ACA and Title IX to Prohibit Discrimination on the Basis of Sexual Orientation and Gender Identity
On May 10, 2021 the U.S. Department of Health and Human Services (HHS) announced that Section 1557 of the Affordable Care Act and Title IX’s prohibitions on discrimination based on sex include discrimination on the basis of sexual orientation and gender identity. “Research shows that one quarter of LGBTQ people who faced discrimination postponed or…
DOL ISSUES CYBERSECURITY GUIDANCE FOR EMPLOYEE BENEFIT PLANS
On Thursday April 14, 2021, the U.S. Department of Labor announced guidance for plan sponsors, plan fiduciaries, record keepers and plan participants on best practices for maintaining cybersecurity. This is the first time the Department has issued guidance on cybersecurity for employee benefit plans.
The guidance includes tips for plan sponsors and fiduciaries in selecting…
DOL ISSUES GUIDANCE ON AND MODEL NOTICES FOR ARPA’S COBRA SUBSIDY
The Department of Labor recently issued FAQs addressing basic questions regarding the American Rescue Plan Act’s requirement that employers and health plans subsidize COBRA between April 1, 2021 and September 30, 2021 for assistance eligible individuals. In addition, the Department issued model notices which are required to be provided to certain former employees. The General…
The American Rescue Plan Act: COBRA Subsidies and Other Employee Benefit Changes
The American Rescue Plan Act of 2021 (the “Act”) was signed into law on March 11, 2021. As well as providing extended unemployment, the Act provides for subsidized COBRA, an increase in the amount of dependent care assistance permitted, continued and expanded credit for paid sick and family leave, and assistance for certain single and…
The Consolidated Appropriations Act: 2021’s Employee Benefits Provisions
The Consolidated Appropriations Act, 2021 (“Act”), signed by President Trump on December 27, 2020, contains several provisions affecting employee benefits. Here is what you should know:
Temporary Special Rules for Health and Dependent Care Flexible Spending Arrangements
Carryover from 2020 and 2021 Plan Years: The Act permits plans to allow participants to carry over…
Supreme Court Rules that Employers May Use Religious and Moral Exemptions for Requirement to Provide Health Plan Coverage for Contraceptives
On July 8, 2020, in the consolidated cases of Little Sisters of the Poor Saints Peter and Paul Home v. Pennsylvania et al. and Donald J. Trump, President of the United States, et al. v. Pennsylvania et al., the U.S. Supreme Court ruled that employers can exclude coverage for birth control from their health…
MANDATORY EXTENSION OF COBRA, CLAIMS PROCEDURE AND OTHER TIME FRAMES
On April 30, 2020, the Internal Revenue Service and the Department of Labor extended certain time frames for special enrollment in a health plan, COBRA coverage, claims procedures, and external reviews for all welfare and pension plans. Under the Rule, all group health plans, disability and other employee welfare benefit plans, and employee pension benefit…