Health & Welfare

IRS Issues Guidance on COVID-19 Leave Donation Programs

The IRS has issued Notice 2020-46 to explain the tax consequences of employer-based COVID-19 leave donation programs.

ACA Out-of-Pocket Limit and PCORI Fee Announced

HHS and IRS have announced inflation-adjusted out-of-pocket (“OOP”) limits that will apply to non-grandfathered health plans for plan years beginning in 2021, and the indexed PCORI fee. The OOP limit includes the plan’s deductible and cost-sharing amounts for benefits that are considered essential health benefits (“EHBs”) under the Affordable Care Act (“ACA”). 

DOL and IRS Extend Certain Deadlines for Welfare Plans and Participants

The DOL and IRS have issued COVID-19 related guidance that temporarily extends certain deadlines applicable to welfare plans and their participants and beneficiaries.    

IRS Announces 2021 HSA Limits

The IRS has announced the 2021 calendar year dollar limits for health savings account (“HSA”) contributions, and the minimum deductible amounts and maximum out-of-pocket expenses for high deductible health plans (“HDHPs”). By law, these limits are indexed annually to adjust for inflation. 

IRS Relaxes Rules for Cafeteria Plan Mid-Year Election Changes

The IRS, in Notice 2020-29, has relaxed the mid-year election change rules for cafeteria plans due to the nature of the public health emergency imposed by COVID-19, extended grace and carryover periods for certain plans, and clarified the rules for HSA contributions.

Federal Agencies Extend Deadlines for COBRA and Health Plan Claims, Appeals, and Special Enrollments

In coordination, the Department of Labor, the Department of Health and Human Services, and the Internal Revenue Service (collectively, the “Agencies”) have extended deadlines for multiple events important to health plan administration that will apply to ERISA-governed plans and governmental plans.  Third-party administrators and COBRA administrators will need to program for these extensions, and ...

IRS Extends Deadlines for Certain Filings and Actions for Employee Welfare Benefits Plan

The IRS has issued Notice 2020-23 to provide employers, employees and retirement plan service providers with relief from business disruptions from the COVID-19 pandemic. Notice 2020-23 automatically extends, to July 15, 2020, certain deadlines for employee welfare benefit plan filings and other specified time-sensitive actions, that would otherwise require completion between April 1, 2020, and ...

Agencies Issue FAQs on Group Health Plan COVID-19 Coverage Requirements

HHS, DOL and IRS (the "Agencies") have jointly issued FAQ 42 to provide guidance on the implementation of the COVID-19 coverage requirements of the Families First Coronavirus Response Act ("FFCRA") and the Coronavirus Aid, Relief, and Economic Security ("CARES") Act. The FFCRA generally requires group health plans and health insurance issuers offering group or individual health insurance coverage ...

IRS Releases Guidance on Requirements for Employers to Claim EPSL and EFMLA Tax Credits Under FFCRA

The IRS has issued guidance for employers with under 500 employees explaining how to claim a tax credit for emergency paid sick leave ("EPSL") and expanded FMLA ("EFMLA") under the Families First Coronavirus Response Act ("FFCRA"). In particular, this guidance includes FAQs that provide information regarding the requirements, limitations and applications for the tax credits. Background. FFCRA ...

DOL Issues Guidance on Emergency Paid Sick Leave and Paid FMLA Under Families First Coronavirus Response Act

The DOL has issued a series of FAQs that provide guidance for employers administering the Emergency Paid Sick Leave ("ESPL") and the Emergency Family and Medical Leave Act ("EFMLA") under the Families First Coronavirus Response Act ("FFCRA").