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
Employee Benefits
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…
The Consolidated Appropriations Act: 2021’s Employee Benefits Provisions
By Renee Lieux & Kimberly Weibley on
Posted in Employee Benefits
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…
Department of Labor Issues New FMLA Forms, Questions and Answers, and a Request for Information
By Mark Hipple on
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…
Supreme Court Rules that Employers May Use Religious and Moral Exemptions for Requirement to Provide Health Plan Coverage for Contraceptives
By Eric Athey, Renee Lieux & Kimberly Weibley on
Posted in Employee Benefits, Workplace Trends
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…
IRS Provides Increased Flexibility in Section 125 Cafeteria Plans
By Kimberly Weibley on
Posted in Employee Benefits
IRS guidance, Notice 2020-29 and 2020-33, issued on May 12, 2020 addresses unanticipated changes in health and dependent care expenses because of the 2019 Novel Coronavirus (COVID-19) pandemic by providing for increased flexibility with respect to mid-year elections under a Section 125 cafeteria plan during calendar year 2020 related to employer sponsored health coverage, health…