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
Employee Benefits
Two Neighboring States Recently Joined a Growing Movement to Provide Paid Family Leave
By Ursula Siverling on
Posted in Employee Benefits
Maryland and Delaware recently joined the growing list of states that have enacted legislation requiring employers to offer paid family and medical leave. Both states are still working on implementing regulations for the new laws; but, in the meantime, below is a brief summary of what you need to know about these laws and when…
VACCINE PREMIUM DIFFERENTIALS ARE PERMISSIBLE UNDER WELLNESS PLANS AND NO COST SHARES ALLOWED FOR AUTHORIZED VACCINES AND BOOSTERS
By Renee Lieux & Kimberly Weibley on
Posted in Employee Benefits, Employer Liability
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,…
DON’T FORGET – The COBRA Premium Subsidy Expiration Notice Deadline is September 15th
By Kimberly Weibley on
Posted in Employee Benefits
The 100-percent premium subsidy for eligible COBRA health care enrollees, enacted earlier this year as part of the American Rescue Plan Act (ARPA), period is ending September 30, 2021.
Group health plans need to send an expiration notice to eligible individuals 15 to 45 days before their premium assistance expires. The last day the notices…
U.S. Supreme Court Affirms Constitutionality of the Affordable Care Act (a Third Time)
By Eric Athey on
Posted in Employee Benefits
Soon after the Affordable Care Act (“ACA” or the “Act”) was passed in 2010, its critics initiated the first major legal effort to strike down the entire law as unconstitutional. That case, National Federation of Independent Business v. Sibelius, led to a 2012 U.S. Supreme Court decision authored by Chief Justice John Roberts which…
Good News and Bad News: The IRS Issues 86 Q&A’s on the ARPA COBRA Subsidy
By Renee Lieux & Kimberly Weibley on
Posted in Employee Benefits
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
By Eric Athey, Renee Lieux & Kimberly Weibley on
Posted in Employee Benefits, Workplace Trends
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
By Renee Lieux on
Posted in Employee Benefits, Workplace Trends
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
By Renee Lieux on
Posted in Employee Benefits, Employer Liability
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
By Renee Lieux on
Posted in Employee Benefits, Employer Liability
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…