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Agencies Issue FAQs Regarding Coverage of Over the Counter COVID-19 Diagnostic Tests

Where Have We Been and Where Are We Going?

2021 Employee Benefit Compliance: Alera Group’s Year in Review

OSHA ETS Mandate Going to Supreme Court

Legal Alert

Washington Cares Plan - Delay in Collecting New Payroll Tax

Employer’s Guide to ACA Reporting: 2021 Forms and Instructions

Washington Cares Fund - Long Term Services and Support Trust Update

The Washington Cares Fund, based on the Washington Long-Term Care Act, is scheduled to begin collecting premiums effective 1/1/2022. This is entirely employee paid, at this time the employer is required to collect and transmit the taxes. Th

Washington Paid Family and Medical Leave Update

The Washington Paid Family & Medical Leave Act has been around for several years. However, they are having a 50% increase in their tax rate effective 1/1/2022.

Legal Alert: IRS Proposes Permanent 30-day Extension to ACA Reporting Deadline

Legal Alert: CMS Omnibus COVID-19 Healthcare Staff Vaccination Interim Final Rule

Legal Alert: Biden Administration Announces Details of Two Major Vaccine Policies

Because of the complexity of this announcement, we have broken up our guidance into two sections: a Summary and a Full Analysis Summary Guidance On November 4, 2021, the Department of Labor’s Occupational Safety and Health...

Dollar for Dollar: Eligible Expenses for FSAs, HSAs and HRAs

Many individuals have access to one or more tax-favored “account-based plans” for purposes of paying for certain medical-related expenses on a pretax basis. The most common are health flexible spending arrangements (FSAs),...

Legal Alert: COVID-19 Plan Design

As the United States continues to battle the COVID-19 pandemic, vaccinations of Americans age 12 and older is underway with approximately half of the eligible population vaccinated against the virus. In the United States, there are...

Agencies Release First Rule on the No Surprises Act

This alert is of interest to all employers that sponsor non-excepted group health plans—fully-insured, self-funded, grandfathered and non-grandfathered. On July 13, 2021, the DOL, HHS, and IRS released a joint Interim Final Rule...

Legal Alert: Requiring, Incentivizing or Asking About Employees’ COVID-19 Vaccine Status

As the United States continues to fight against the spread of COVID-19, vaccinations of the most high-risk Americans have begun. To date, there are three vaccines, one from Moderna, one from Pfizer, and one from Johnson & Johnson, that...

IRS Provides Additional Guidance on COVID-19-Related DCAP Relief

On May 10, 2021, the IRS released Notice 2021-26, which provides additional guidance on relief authorized under in the Consolidated Appropriations Act , 2021 (CAA), the American Rescue Plan Act (ARPA), and previous IRS guidance issued...

IRS Releases its Much Anticipated Guidance on ARPA COBRA Premium Assistance

On May 18, 2021, the IRS released Notice 2021-31, which contains its much-anticipated guidance on the American Rescue Plan Act (ARPA) COBRA premium assistance provisions. In many respects, the guidance is consistent with previous IRS...

REMINDER: PCORI Fees Due By July 31, 2021

This alert is of interest to all employers that sponsor self-insured group health plans, including Health Reimbursement Arrangements (HRAs). Note that the PCORI fee does not apply to most health FSAs. Employers that sponsor...

IRS Releases 2022 HSA Contribution Limits and HDHP Deductible and Out-of-Pocket Limits

Employers planning ahead for their 2022 benefit plans can now move forward as the IRS has released the 2022 contribution limits and HDHP out of pocket limits for next year. This is of interest to any employer with a high deductible...

DOL Releases Model Notices and Other Resources Related to COBRA Premium Assistance

On April 7, 2021, the U.S. Department of Labor (DOL) released a link to its webpage dedicated to the COBRA premium assistance authorized under the American Rescue Plan Act, 2021 (ARPA), the third COVID-19 stimulus bill. The webpage...

Congress Passes the American Rescue Plan Act

Congress has passed, and President Biden has signed, the American Rescue Plan Act, 2021 (ARPA), the third COVID-19 stimulus bill. This new $1.9 trillion stimulus package includes several health and welfare benefits-related provisions...

Washington State Long-Term Services and Supports (LTSS) Program

See attached whitepaper.

IRS Provides Guidance on FSA Relief Authorized in the Consolidated Appropriations Act, Grants Other

We are just weeks shy of the one-year anniversary of the President’s declaration of the COVID-19 National Emergency, and the COVID-19 National and Public Health Emergencies are still in effect. As a result of the long-term impact...

How Many Years Is A One Year Extension? DOL Clarifies its Disaster Relief Guidance

The Department of Labor (DOL) has released Notice 2021-01, which clarifies the end date for the reliefprovided in April 2020 under Notice 2020-01. Per the latest guidance, individuals (and plans) are granted reliefbased on their own...

EEOC Issues Notice of Proposed Rulemaking Related to Wellness Programs

Since 2019, employers faced uncertainty regarding the status of wellness program incentives under the ADA and GINA. On January 7, 2021, the EEOC issued a Notice of Proposed Rulemaking on Wellness Programs Under the ADA and GINA that...

Congress Passes a Second COVID-19-Related Stimulus Package

After weeks of negotiations, Congress overwhelmingly passed a second COVID-19 stimulus package – the COVID-Related Tax Relief Act of 2020 (COVIDTRA) and the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (TCDTR), both...

IRS Releases PCORI Fee For Plan Years Ending Before October 1, 2021

The IRS has released Notice 2020-84, which sets the applicable PCORI fee for plan years ending between October 1, 2020 and September 30, 2021 at $2.66 per covered life. As a reminder, the PCORI was established as part of the Affordable...

CARES Act – Charitable Contributions

As you plan your year-end charitable donation, remember that the CARES Act passed in late March instituted a provision allowing people to deduct $300 for charitable contributions. Here are the details: If a person is married and filing...

2020 EMPLOYER'S GUIDE TO ACA REPORTING

The guide includes information on the impact of COVID-19 and for employers who began sponsoring ICHRAs in 2020. This guide is of interest to employers with 50 or more full-time equivalent employees and employers of any size with...

IRS Maintains Health FSA Contribution Limit for 2021, Adjusts Other Benefit Limits

IRS Maintains Health FSA Contribution Limit for 2021, Adjusts Other Benefit Limits On October 26, 2020, the Internal Revenue Service (IRS) released Revenue Procedure 2020-45, which maintains the health flexible spending account (FSA)...

IRS Extends Deadline for Furnishing Form 1095-C to Employees, Extends Good-Faith Transition Relief

The Internal Revenue Service (IRS) has released Notice 2020-76, which extends the deadline for furnishing 2020 Forms 1095-B and 1095-C to individuals from January 31, 2021 to March 2, 2021. The Notice also provides penalty relief for...

Department of Labor Issues Updated FFCRA Regulations In Light Of Recent Federal Court Decision

On September 11, 2020, the U.S. Department of Labor (“DOL”) released a temporary rule updating certain FFCRA regulations. The temporary rule is scheduled to be published on September 16, 2020 and will be effective...

Is it time to apply for PPP Forgiveness?

The SBA has opened its portal as of Monday, August 10th to accept forgiveness applications for the Paycheck Protection Program (PPP). Borrowers have 10 months from the end of their covered period to apply for forgiveness. Reach out to...

Phase II Workforce Dynamics – Best Practices in Employer Resiliency

Phase 2 of our Employer Resource Guide contains the following tools and resources: Phase 1 Navigating Risk to Health and Safety Making a Plan for Infectious Disease in the Workplace FFCRA Emergency Leaves of Absence: Considerations...

How Student Interns Can Benefit You Organization

Are you interested in engaging diverse, creative, innovative talent to your teams and mission? Consider recruiting interns, creating an internship program, and/or encouraging early talent, recent graduates to apply and join your...

President Trump Issues Executive Orders Intending to Lower the Cost of Prescription Drugs

President Trump Issues Executive Orders Intending to Lower the Cost of Prescription Drugs On July 24, 2020, President Trump issued several Executive Orders intending to lower prescription drug costs by (1) modifying anti-kickback laws...

IRS Issues Affordability Percentage Adjustment for 2021

The Internal Revenue Service (IRS) has released Rev. Proc. 2020-36, which contains the inflation adjusted amounts for 2021 used to determine whether employer-sponsored coverage is “affordable” for purposes of the Affordable...

Final S.1557 Rule and Supreme Court Title VII Decision

As HHS Finalizes Its Updated §1557 Rules, the United States Supreme Court Rules Title VII Protects Individuals From Discrimination Due To Sexual Orientation or Gender Identity On June 12, 2020, the U.S. Department of Health and...

IRS Releases Updated Form 720 Used For PCORI Fee Payments

As we recently reported, on June 8, 2020, the IRS released the applicable PCORI fee for plan years ending between October 1, 2019 and September 30, 2020. As we indicated in that alert, an updated Form 720 had not yet been released and,...

REMINDER: PCORI Fees Due By July 31, 2020

Employers that sponsor self-insured group health plans, including health reimbursement arrangements (HRAs) should keep in mind the upcoming July 31, 2020 deadline for paying fees that fund the Patient-Centered Outcomes Research...

IRS Releases 2021 HSA Contribution Limits and HDHP Deductible and Out-of-Pocket Limits

In Rev. Proc. 2020-32, the IRS released the inflation adjusted amounts for 2020 relevant to HSAs and high deductible health plans (HDHPs). The table below summarizes those adjustments and other applicable limits. 2021 2020 Change...

Carrier Premium Credits and ERISA Fiduciary Obligations

Carrier Premium Credits and ERISA Fiduciary Obligations Due to COVID-19 and state and local stay-at-home orders, utilization of group medical and dental insurance benefits is down. As a result, some carriers recently notified employers...

Employers Resource Guide: COVID-19 Next Steps in Workforce Dynamics

Phase 1 of our Employer Resource Guide: Navigating Risk to Health and Safety contains the following tools and resources: Updated Infectious & Communicable Disease Guidelines Family First Coronavirus Leave of Absences policies and forms...

IRS Relaxes Election Change, Other Rules for Cafeteria Plans and FSAs

As the country continues to feel the impact of the COVID-19 National Emergency declared by President Trump on March 13, 2020, the IRS has provided some much needed guidance and relief for employees. On May 12, 2020, the IRS issued...

Agencies Extend Deadline to Pay COBRA Premiums, Provide Other Relief Due to COVID-19

The impacts of the COVID-19 National Emergency, as declared by President Trump on March 13, 2020, have been vast. As a result, many employers and employees are struggling to meet their various filing, notice, election, or other...

CARES Act: Part 3 Social Security and Payroll Tax Credits for Employers

In this Part III Series, we will cover Social Security and payroll tax credits for Employers.

Families First Coronavirus Response Act (FFCRA) Emergency Leaves of Absence

Considerations for Policies and Forms

CARES Act, Part 2: Limitations on Paid Leave

In Part I of our CARES Act Series we covered the Tax Free Student Loan Repayment Plans. Part II will cover the Further Limitations on Paid Leave.

CARES Act: Part 1 Tax-Free Student Loan Repayment Plans

On March 27, 2020 Congress passed H. R. 748, (CARES Act), and President Trump signed it, making it a new law. Called to be the “single-biggest economic relief package in American history,” the CARES Act amends the Internal...

Congress passes the Coronavirus Aid, Relief, and Economic Security Act (CARES Act)

Congress passes the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) On March 27, the President signed into law the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). The CARES Act comes as a continued...

COVID–19 and Employee Termination and Benefits Consideration

As much of the country is locked-down due to coronavirus 19 (COVID-19), employers have concerns regarding their employee benefit programs. This may stem from a reduction in hours and, unfortunately, from terminating, furloughing, or...

Offering Telehealth to Employees Not Eligible for Group Health Plans

Many employers that sponsor group health plans have portions of their employee population that are not eligible for the group health plan, typically because they are part-time employees. Employers sometimes wish to give these part-time...

Congress Passes Families First Coronavirus Response Act

On March 18, Congress passed, and President Trump signed into law, the Families First Coronavirus Response Act (FFCRA). The FFCRA is a bipartisan effort to help employers and individuals alike in managing pay, benefits, and business...

Information for Employers & Group Healthplan Sponors on Covid-19

States and the federal government have issued (or re-issued) guidance for employers in response to the recent novel coronavirus disease 2019 (COVID-19) pandemic. As of March 14, 2020, the Centers for Disease Control and Prevention...

Latest COVID-19 News for Employers: Unemployment Insurance

With many businesses being faced with mandatory State orders to temporarily close or scale back their services in an ability to minimize the spread of the Coronavirus (COVID-19), workers are being displaced. Turning to the unemployment...

Coronavirus: Employers, Be Practical and Vigilant

With the spread of the Coronavirus (COVID-19) across the globe and 100+ confirmed cases with an unfortunate 6 deaths in the United States, employers who haven’t already developed an Infectious and Communicable Disease policy in...

Employers Guide to ACA Reporting

A review of the forms and instructions for 2019. Select the link below to view and download the document (.pdf).

The Importance of Accurate Beneficiary Designations

Staying up to date on your participants’ beneficiary designations is likely not a top priority in your day-to-day activities as a plan administrator. However, by utilizing these three best practices, you can save yourself some...

ERISA Compliance: How to Electronically Distribute Required Documents

Most private-sector group health benefits plans are covered by the Employee Retirement Income Security Act (ERISA), which requires plan sponsors to distribute certain documents to participants. The Department of Labor (DOL) provided...

Pharmacy Cost Management: Can you benefit from recent FDA guidance on biosimilar replacements?

The U.S. Food and Drug Administration issued Guidance May 13 that clears the way for pharmacists to replace some expensive biological medical products with certain biosimilars. This change has the potential to help companies save...

10 Costly Health and Welfare Plan Compliance Traps

Published in the June 2019 Benefits Magazine from International Foundation of Employee Benefit Plans (IFEBP) Focusing on these ten compliance traps should help health and welfare plan sponsors reduce the chance of a Department of Labor...

COBRA Extensions and Medicare

Medicare entitlement (i.e. eligible & enrolled) is only a COBRA qualifying event (QE) if it causes an employee to lose group health coverage (i.e. under 20 lives, or retiree plan). So due to Medicare Secondary Payer (MSP) rules,...

ACA Myths and Facts for 2019

The Affordable Care Act (aka “the ACA”) has been with us for over 8 years, and there remains confusion about some of the key provisions. It hasn’t helped that there have been repeated legislative efforts to repeal the...

Federal Court Strikes Down Association Health Plan Rules

On March 28, 2019, a federal judge in the District of Columbia ruled that the 2018 U.S. Department of Labor (DOL) final rules on association health plans (AHPs) are unlawful. The matter has been remanded back to the DOL with...

Benefit Education: Going Beyond Open Enrollment

It’s the time of year where open enrollment is well behind us and probably isn’t top of mind until we have to start preparing again for next year. This is great time to reflect and ask ourselves: How many employees truly...

Unsubstantiated FSA Card Transactions

Code §§105 and 125 require the substantiation (e.g., a receipt or bill) of all medical expenses paid or reimbursed from a health flexible spending account (FSA). Generally, substantiation occurs prior to funds being released,...

Common Law Marriage and Domestic Partnership: Is there a difference?

I’ve been meaning to ask if employees are able to add common law spouses or domestic partners to health insurance? This question comes up frequently. Many believe common law marriage is the same thing as a domestic partnership,...