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,…
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…
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…
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…
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…
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…
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 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 (“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…
On July 16, 2020, the U.S. Department of Labor (“DOL”) released a series of new forms that can be used by employers and leave administrators related to the Family and Medical Leave Act (“FMLA”). The DOL claims the new forms are simpler and easier to understand for employers, healthcare providers, and employees. Some of the…
