Finally, some good news! California’s Franchise Tax Board delays individual mandate reporting and disclosure deadlines
Well, 2021 is off to a contentious start politically, and coronavirus infections are surging again, but we have good news from California! The state’s taxing authority, the Franchise Tax Board (FTB), has extended or effectively extended the deadlines in 2021 for...
Furloughs, layoffs, ACA measurement periods and next year’s medical plan eligibility: Chaos gives way to confusion
As if 2020 has not already wrought enough chaos, many employers are finding that their medical plan eligibility rules are about to add insult to their employees’ injuries triggered by furloughs, layoffs or reduced work hours in 2020. Those reduced hours in 2020 may...
Federal regulators have issued rules supplying the first interpretive gloss on the group health plan coverage mandate, imposed by Congressional legislation last spring, to provide coronavirus vaccines with no cost sharing. Consistent with the legislation, the new...
IRS gives employers more time to furnish 1095-Cs to employees, HHS extends national health emergency
The IRS has again (as it has in past years) extended the deadline to furnish Forms 1095-C to Affordable Care Act (ACA) full-time employees. The Service has moved the deadline to furnish the forms for 2020 from Jan. 31 to March 2, 2021. The deadlines for filing those...
Updated Aug. 28, 2020 with additional DOL guidance released after original publication With the new school year upon us, parents are faced with new child care concerns due to the continued risk of COVID-19 transmission and varying approaches to that risk by different...
Government contractors performing work on contracts governed by the Service Contract Act (SCA) or Davis-Bacon and Related Acts (DBRA) received some welcome news this week when the U.S. Department of Labor’s Wage and Hour Division (DOL-WHD) issued guidance exempting...
Federal regulators have proposed regulations to make it easier, for the dwindling number of employers still boasting grandfathered health plans, to retain grandfathered status.
Feeling good about your ACA reporting compliance? A federal audit might foreshadow a more intolerant IRS
The IRS has alarmed many employers over the last few years by sending 226-J letters assessing potential penalties for alleged violations of the employer mandate under the Affordable Care Act (ACA). While in most cases the employers have been able to dodge those penalties by convincing the IRS that the employer had satisfied the mandate but had merely misreported that fact to the IRS, a Treasury Department audit reports wants the IRS to become less forgiving of those errors in the future.
The Supreme Court has handed the Trump administration a major, but perhaps temporary, victory in the long-simmering fight over whether employer-sponsored group health plans can be required by the Affordable Care Act to provide no-cost contraceptives to their female members.
EEOC bars mandatory antibody testing, and feds clarify that return-to-work testing is beyond the scope of the coronavirus health plan testing mandate
The EEOC, while allowing mandatory fever screening of employees, and even swab tests designed to reveal the active presence of the virus, has put the kibosh on mandatory coronavirus antibody testing, due to reliability concerns.
IRS proposes rules allowing HRA reimbursement of direct primary care and healthcare sharing ministry fees
The IRS has proposed regulations that would treat direct primary care arrangement (DPCA) fees as medical care or medical insurance, opening the door to their reimbursement from health reimbursement arrangements. While the proposal is unsurprising in many respects, the definitive guidance is welcome.
Employer plans and electronic communications: Good news, sort of, for employer health and welfare plans
Recent DOL guidance on electronic communications for retirement plans provides a roadmap employers may find palatable.
Claim filing deadline extended to July 30: $10B earmarked for opioid claims for employers and other parties
A federal court in New York is overseeing bankruptcy claims related to the prescription opioid crisis. With $10 billion at stake, should an employer file a claim to try and recoup its health and disability costs related to its employees and family members who were victims of the opioid crisis?
In response to the coronavirus pandemic, some carriers are declaring a credit against future premiums owed under group benefits contracts. While this is a win for employers and/or their covered employees, some employers have asked about the ERISA implications of the credit, specifically, how they may apply the credit.