The Department of the Treasury, Department of Labor and Department of Health & Human Services (collectively, "the Departments") released the … Read More >

In Revenue Procedure 2024-34, the IRS increased the affordability percentage from 8.39% to 9.02% for 2025. Background Under §4980H, applicable large employers (50 … Read More >

Who must comply: Employers that sponsor a group health plan that covers prescription drugs, regardless of employer size. Deadline to … Read More >

DOWNLOAD THE PDF Although it may feel like you have a handle on your business, you may be in the … Read More >

Employers who sponsored a fully-insured group health plan during any part of calendar year 2023 may have or may soon … Read More >

DOWNLOAD THE PDF The Federal Trade Commission’s (FTC) recent ban on noncompete agreements marks a significant shift in employment practices … Read More >

DOWNLOAD THE PDF Though employers may make assumptions as to why employees leave the company, many organizations do not truly … Read More >

As employers continue to explore different options to attract and retain employee talent, and to support employee well-being, some employers … Read More >

DOWNLOAD THE PDF The global pandemic has dramatically transformed our approach to work. COVID-19 regulations necessitated a shift to remote … Read More >

In late May, we authored an article describing the new HIPAA Privacy Rule to support reproductive healthcare privacy referred to … Read More >

The IRS released a set of FAQs that do not appear to make any changes, but simply clarify the tax-favored … Read More >

Change Healthcare, owned by UnitedHealth Group, provides services to health care providers, health insurance plans and other companies. In CHC’s … Read More >

In May 2024, we discussed the final rule modifying §1557 non-discrimination requirements applicable to health care providers and health plan … Read More >

DOWNLOAD THE PDF Attracting and retaining employees has challenged employers since the COVID-19 pandemic. In 2024, the labor market is … Read More >

The Oregon Bureau of Labor and Industries (BOLI) issued temporary and proposed rules under OAR 839-009-0201.  The rules provide guidance … Read More >

Deemed necessary by the Department of Health and Human Services (HHS) following the U.S. Supreme Court's decision in Dobbs v. … Read More >

The Affordable Care Act (ACA) created the Patient-Centered Outcomes Research Institute (PCORI) to help patients, clinicians, payers, and the public … Read More >

We are providing a table below of 2025 indexed benefit limits we have seen published so far. We updated each … Read More >

On May 6, 2024, the Department of Health & Human Services (HHS) published final rules that expand several of the … Read More >

DOWNLOAD THE PDF   Author: Michelle Cammayo | Compliance National Practice Lead, Employee Benefits On May 9, 2024, the IRS … Read More >

DOWNLOAD THE PDF Author: Michelle Cammayo | Compliance National Practice Lead Companies are generally permitted to offer employer-sponsored group benefits … Read More >

DOWNLOAD THE PDF There has been a prevalence of cyberattacks and data breaches on health plan related companies recently, and … Read More >

Back in 2018, agency rules established looser criteria under ERISA for determining when unrelated employers may join or create a … Read More >

DOWNLOAD THE PDF Author: Adam Moret / Whole Health Practice Lead  Health care costs, and consequently employee health benefits costs, … Read More >

Background Employers are permitted to implement an equivalent plan in lieu of the state administered PLO benefits. An equivalent plan … Read More >

DOWNLOAD THE PDF Retirement is a significant milestone for all employees that often requires careful planning. Unfortunately, many employees have … Read More >

Deemed necessary following the U.S. Supreme Court’s decision in Dobbs v. Jackson Women’s Health Organization, HHS has issued a new … Read More >

DOWNLOAD THE PDF Employers sponsoring a group health plan that provides prescription drug coverage are required to determine whether the … Read More >

Author: Michele McCall | Compliance Manager, Employee Benefits The Oregon Legislature passed Senate Bill 1515 and it was signed by … Read More >

DOWNLOAD THE PDF Author: Erin Gallion | Employee Experience National Practice Leader Effective communication is crucial to fostering a positive … Read More >

DOWNLOAD THE PDF Author: Austin Nabor | Director of Pharmacy, Employee Benefits A pharmacy benefits manager (PBM) is an entity … Read More >

The Department of Labor has announced updated penalty amounts for violations assessed a penalty after January 15, 2024.  Below is a table … Read More >

The Department of Labor (DOL), Department of Health and Human Services (HHS), and the Internal Revenue Service (IRS), [collectively, “the … Read More >

The deadline to complete the San Francisco Health Care Security Ordinance Annual Reporting for 2023 is May 3, 2024. Employers … Read More >

J&J is being sued and facing a class action lawsuit where the plaintiff alleges breaches of fiduciary duty and violations … Read More >

DOWNLOAD THE PDF Author: Annette Kreuz | Vice President, Employee Benefits The age of artificial intelligence (AI) is now and … Read More >

DOWNLOAD THE PDF Authors: Adam Moret | Whole Health Practice Lead Emma Schroder | Benefits Wellness Coordinator Fertility is a … Read More >

Federal regulations require employers to distribute the CHIP notice annually to eligible employees who live in a state offering premium … Read More >

DOWNLOAD THE PDF Author: Jessi Ryan | Vice President, Business Consulting | jessi.ryan@imacorp.com   In this study, we tasked ChatGPT … Read More >

As part of the Consolidated Appropriations Act, 2021 (CAA), all insurance companies and self-funded health plans (except HRAs, ICHRAs and … Read More >

DOWNLOAD THE PDF By: Annette Kreuz | Vice President, Employee Benefits Evan Oslica | Client Advisor When discussing mental health, … Read More >

All employers sponsoring a medical/Rx plan are responsible for completing an online form with the Centers for Medicare and Medicaid Services (CMS) if … Read More >

Many applicable large employers (ALEs) utilize the federal poverty line (FPL) affordability safe harbor to avoid penalties under the Affordable … Read More >

Following our article reminding employers of the ACA reporting deadlines, we thought it may be helpful to provide a list … Read More >

Coverage for gender identity treatment and services is an evolving issue.  Group health plans that exclude or limit coverage for … Read More >

Federal regulations require employers to distribute the marketplace exchange notice to all new hires, regardless of their benefits eligibility. The … Read More >

Employers as plan sponsors have several Consolidated Appropriations Act (CAA) and other health plan transparency provisions to ensure are being handled on … Read More >

DOWNLOAD THE PDF Author: Scott Ogburn | Senior Vice President, Employee Benefits Jordan Paulus | Vice President, Director, Strategy and … Read More >

The PLO contribution rate for 2024 will stay the same as 2023 at 1% of each employee’s wages.  However, employers … Read More >

2024 Oregon consumer protections laws included multiple mandates for fully insured group health plans sold in Oregon.  The Oregon Division … Read More >

The topic of a LTC in CA is again gaining traction with the latest, and last step, completed by the … Read More >

Summaries of Benefits and Coverage (SBCs) and claims and appeals notices of non-grandfathered health plans are required to include foreign … Read More >

On Thursday, December 21, 2023, the IRS announced a way for employers to voluntarily pay back 80% of questionable Employee … Read More >

This article serves as a reminder for ACA Reporting Deadlines imposed on Applicable Large Employers (ALEs). There are two components … Read More >

DOWNLOAD THE PDF Author: Scott Ogburn | Senior Vice President, Employee Benefits Jordan Paulus | Vice President, Director, Strategy and … Read More >

DOWNLOAD THE PDF Written by: Robert Mitchell | Producer In today's increasingly diversified and globalized world, fostering an inclusive work … Read More >

The majority of group health plans renew on January 1. With open enrollment (OE) behind us and a new plan … Read More >

DOWNLOAD THE PDF Written by: Erin Gallion | Practice Lead, Communications & Engagement We asked ChatGPT to predict the next … Read More >

DOWNLOAD THE PDF Author: Robert Mitchell | Producer Nowadays, it's not uncommon to find your team members running online shops, … Read More >

Regulators have announced proposed benefit and payment parameters for 2025 which mostly concern the operation of the individual insurance Marketplace.  … Read More >

DOWNLOAD PDF Written by: Robert Mitchell | Producer Reference-based pricing (RBP) is a pricing strategy gaining popularity in the healthcare … Read More >

After an appeal effort, the 11th Circuit has upheld the $2.67 billion settlement in the massive class action lawsuit against … Read More >

In September of 2022, Governor Newsom signed SB 523, the Contraceptive Equity Act of 2022, into law which, amongst other … Read More >

In Revenue Procedure 2023-24, the IRS sets forth a variety of 2024 adjusted tax limits. Among other things, the notice … Read More >

The Washington Employment Security Department (WA ESD) has announced the 2024 premium rates for the Paid Family and Medical Leave … Read More >

Download The PDF In the rapidly evolving employment landscape, where remote and hybrid workplaces have become increasingly prevalent, the concept … Read More >

In FAQs Part 61, federal regulatory agencies announce they are removing enforcement relief for the following  two Transparency in Coverage … Read More >

On September 14, the IRS announced a moratorium for the rest of 2023 whereby employers may not submit Employee Retention … Read More >

The Patient Centered Outcomes Research (PCOR) Institute created by the Affordable Care Act (ACA) was funded by a temporary fee … Read More >

The IRS has published final forms and instructions for insurance companies and employers to use for calendar year 2023 Affordable … Read More >

The student loan repayment pause has given borrowers a break from paying for a few years, but starting this October, … Read More >

The California (CA) legislature passed S.B. 616, which expanded the State’s existing paid sick leave mandate, the Healthy Workplaces, Healthy … Read More >

Employers sponsoring a fully-insured group health plan may have received a check from their insurance company. This check is an … Read More >

Oregon Senate Bill (SB) 1529 recently passed by the state legislature brings new requirements for employer sponsored health plans.  Effective … Read More >

DOWNLOAD THE PDF In 2022, there were roughly 64 million Hispanics living in the United States, making up 19% of … Read More >

Download The PDF HR leaders often recognize mental health's impact on their employees and the company’s bottom line, but getting … Read More >

Download The PDF In today's ever-evolving business landscape, organizations face increasing rules and regulations that govern operations. Failure to comply … Read More >

Download The PDF Written by: Tanja Lumpp | Global Risk & Benefits, Managing Director In an increasingly interconnected world, more … Read More >

Download The PDF The labor landscape was undoubtedly a roller coaster in the first half of 2023, and employers are … Read More >

Download the PDF We asked ChatGPT to predict the critical trends impacting employee benefits in the United States over the … Read More >

Each September, IMA provides a reminder for employers to distribute the annual Medicare Part D notice before October 15 to: All enrolled … Read More >

On July 25, the Departments of Labor, Health and Human Services, and the Treasury issued several mental health parity-related documents, … Read More >

Employers in San Francisco should be aware of a rate change in the Employer Spending Requirement (ESR) effective January 1, … Read More >

In Revenue Procedure 2023-29, the IRS significantly decreased the affordability percentage from 9.12% to 8.39% for 2024. Background Under §4980H, … Read More >

Download The PDF Currently, healthcare costs in the United States are high and rising, outpacing inflation and wage increases. While … Read More >

Background: PLO covers paid family leave, medical leave, and safe leave.  More details on the program are discussed in our … Read More >

Download The PDF As talent shortages persist across industries, an increasing number of employers are grappling with the need to … Read More >

In today's post-pandemic, work-from-home business landscape, workplace flexibility has emerged as a crucial factor in attracting and retaining top talent. … Read More >

Introduction The Department of Labor (DOL), Department of Health and Human Services (HHS), and the Internal Revenue Service (IRS), [collectively, … Read More >

In a significant move to improve healthcare access and affordability, Texas House Bill 711 (TX HB 711), recently passed by … Read More >

Background: The Federal Government has made significant efforts in bringing transparency to the healthcare market via the CMS Transparency in … Read More >

Non-federal governmental employers with self-funded health plans have long been able to opt-out of several requirements, one of which has … Read More >

The IRS recently released Memorandum Number 202323006 (“the Memo”[1]) which addresses the tax treatment of arrangements that claim to offer … Read More >

A high deductible health plan (HDHP) eligible to be coupled with a health savings account (HSA) requires meeting a federal … Read More >

Background CA currently has a statutory SDI program that is funded by payroll taxes. The statutory disability program has been … Read More >

Download The PDF We asked ChatGPT to identify five important trends that will impact employee benefits in the United States … Read More >

Adhering to NIOSH Guidelines and OSHA Regulations Heat stress is a serious concern that can cause various health conditions, like … Read More >

Background On March 30, 2023, the Braidwood decision was issued by a US District Court in TX which effectively meant … Read More >

WA passed a LTC payroll tax law back in 2019 which was originally set to begin at the start of … Read More >

Many companies offer a 401(k) plan as part of a benefits package to lure talent to their organization, but generating … Read More >

Texas SB 14, which has been sent to the Governor to become law, will severely restrict gender affirming treatment on … Read More >

Written by: Michael Waldman | Executive Vice President, Employee Benefits   While exit interviews come at the heels of an … Read More >

The Affordable Care Act (ACA) created the Patient-Centered Outcomes Research Institute (PCORI) to help patients, clinicians, payers, and the public … Read More >

On Tuesday, May 16, 2023, the IRS released 2024 indexing for health savings accounts (HSAs) and excepted benefit health reimbursement arrangements (EBHRAs).  … Read More >

The Drug Enforcement Agency (DEA) and the Substance Abuse and Mental Health Services Administration (SAMHSA) issued a temporary rule to … Read More >

On April 28, 2023, the IRS’s Office of Chief Counsel published a memorandum recounting the existing claim substantiation requirements for … Read More >

After Elon Musk announced the return of in-person work at Twitter and Bob Iger said the same at Disney, CEOs … Read More >

The relationship HR and management have with employees is fundamental to the success of any business. Leadership is often faced … Read More >

In a time of looming recession, market inflation, and falling stock prices, mass layoffs at your organization could be on … Read More >

In our previous alert, we outlined how the end of the PHE will affect group health plans. In other words, … Read More >

The deadline to complete the San Francisco Health Care Security Ordinance Annual Reporting for 2022 is May 1, 2023. Employers … Read More >

In late January of this year, the White House announced that it intended to end the pandemic-related National Emergency and … Read More >

On May 15, 2023, the US Court of Appeals for the Fifth Circuit issued a stay on the Braidwood ruling … Read More >

Our current work environment presents new cybersecurity challenges for businesses. With one-half to two-thirds of U.S. employees working remotely in … Read More >

We are providing a table below of 2024 indexed benefit limits we have seen published so far. We updated each … Read More >

It’s a tough time for HR managers. During the pandemic, people left the coasts for the country and started working … Read More >

The federal government has updated the National Medical Support Notice (NMSN), instructions, and employer FAQs.  State agencies and courts use … Read More >

On Friday, March 17, 2023, the IRS announced they have assembled a series of frequently asked questions (FAQs) to clarify … Read More >

On March 1, Eli Lilly announced cuts to insulin list prices and providing an automatic cap on “out-of-pocket costs at … Read More >

The IRS has announced indexed penalties for applicable large employers (ALEs) for 2024.  Below we provide the penalties for 2022, … Read More >

We’ve all heard the phrases “young and hungry” or “older and wiser.” Each generation has defining characteristics and personality traits … Read More >

The Affordable Care Act (ACA) requires non-grandfathered health plans to cover contraceptives in 18 FDA-defined categories with no cost sharing.  … Read More >

Background The No Surprises Act (NSA) includes a section requiring carriers and health plans to report information regarding air ambulance … Read More >

The Internal Revenue Service (IRS), Department of Labor (DOL), and Department of Human Services (HHS) [collectively, “the Departments”] have released … Read More >

Humans make thousands of decisions every day. To handle that volume, our brains need ways to save time and energy. … Read More >

The cost of everyday essentials has increased. From gas to groceries, the cost of goods has gone up, and employees … Read More >

Background: The Affordable Care Act (ACA) requires Applicable Large Employers (ALEs) to file 1094-C/1095-C forms with the IRS and requires … Read More >

The White House has announced that it intends to extend (briefly) the public health emergency (PHE) one more time and … Read More >

All employers sponsoring a medical/Rx plan are responsible for completing an online form with the Centers for Medicare and Medicaid … Read More >

As part of the Consolidated Appropriations Act, 2021 (CAA), all insurance companies and self-funded health plans (except HRAs and ICHRAs) … Read More >

Performance reviews are an essential managerial responsibility and crucial to a company’s success, but they can quickly become a futile … Read More >

We recently wrote that the White House has announced that the public health emergency (PHE) will end on May 11th, … Read More >

If your company operates in a predominately work-from-home model, asking employees to return to the office may elicit pushback from … Read More >

The White House has announced their intent to renew the COVID-19 public health emergency and national emergency one last time … Read More >

Background: The CA Equal Pay Act has been around for decades with the intent of prohibiting employers from paying its … Read More >

Many applicable large employers (ALEs) utilize the federal poverty line (FPL) affordability safe harbor to avoid penalties under the Affordable … Read More >

The Department of Labor has announced updated penalty amounts for violations assessed a penalty after January 15, 2023.  Below is a … Read More >

Supporting working parents is no small task for HR leaders. Building a supportive, inclusive workplace for moms and dads, then … Read More >

Automation is changing the nature of work. New AI technology may render a certain role obsolete. Meanwhile, your company is … Read More >

The No Surprises Act (NSA) was enacted as part of the 2021 Consolidated Appropriations Act and its major provisions went … Read More >

The COVID-19 pandemic ultimately impacted individuals of all ages, genders, and health status, but it became clear early on that … Read More >

Returning to the office is increasingly becoming more top of mind. Here, we discuss how to navigate these turbulent waters … Read More >

In an article earlier this month, we reminded employers of telehealth relief for HSA participants expiring at the end of … Read More >

On the eve of the requirement for employer sponsored health plans and health insurance carriers to submit prescription drug cost … Read More >

The starting date for contributing to Oregon’s new paid leave program is quickly approaching and employers who have workers in … Read More >

Year End Reminders for 2022 The majority of group health plans renew on January 1. With open enrollment (OE) behind … Read More >

  The IRS released final regulations permanently extending the deadline for employers to provide copies of the Form 1095 to … Read More >

Background: The past 12 months have been focused on due dates for promoting health plan cost transparency brought on by … Read More >

The “Great Resignation” and adoption of remote work are forcing HR leaders to look for any competitive edge in the … Read More >

The Consolidated Appropriations Act (CAA), signed in March 2022, included relief that telemedicine coverage would be temporarily disregarded for purposes … Read More >

With insurance premiums rising, the cost of company-sponsored benefits increases for employers and employees, leading to tough decisions. During the … Read More >

Many employers have risen to the challenge of remote work by implementing radically new thinking, modern technology and experimentation. One … Read More >

Employers who have workers in OR should be aware of two important deadlines approaching. Contributions to the state funded program … Read More >

The Patient Centered Outcomes Research (PCOR) Institute created by the Affordable Care Act (ACA) was funded by a temporary fee … Read More >

Background: The United States Preventive Services Task Force (USPSTF) makes evidence-based recommendations about preventive services which are created for primary … Read More >

The PHE was extended another 90 days on October 15th, but many believe the federal government will let the PHE … Read More >

The IRS recently issued a warning bringing attention to third parties who are seemingly targeting employers who may be eligible … Read More >

In Revenue Procedure 2022-38 and Notice 2022-55, the IRS sets forth a variety of 2023 adjusted tax limits. While there … Read More >

In 2017, Congress ordered the Food and Drug Administration (FDA) to develop rules that would allow and encourage OTC sales … Read More >

The IRS has issued final regulations that change the way employer-sponsored plan affordability is calculated when determining if a family … Read More >

Last October, Gov. Newsom signed CA AB 570 into law which is set to go into effect on January 1, 2023. The … Read More >

Equivalent plan applications for employers to opt out of Paid Leave Oregon (PLO) are now available.  As we discussed in … Read More >

  The Oregon Employment Department continues to develop the Paid Leave Oregon program and the supporting website.  PLO is a … Read More >

Each September, IMA provides a reminder for employers to distribute the annual Medicare Part D notice before October 15 to: All enrolled … Read More >

Reference Based Pricing Plan (RBP): A plan that reimburses a fixed amount for a given medical service using a formula … Read More >

Background: The HCAO applies to most San Francisco city contractors and tenants (including those at the San Francisco international Airport … Read More >

Issue Date August 14, 2022  In response to the number of complaints the Departments of Labor, Health and Human Services … Read More >

On August 9, 2022, an Alabama federal court granted final approval to this settlement, which will pay $2.67 billion to … Read More >

The Biden administration announced broad student loan forgiveness of up to $10,000 per borrower (or up to $20,000 for Pell … Read More >

On August 19, federal regulators released frequently asked questions (FAQs) part 55.  One of those Q&As clarifies the employer’s responsibility … Read More >

On Tuesday, August 16, 2022, President Biden signed into law the Inflation Reduction Act (H.R. 5376).  The Act primarily focuses … Read More >

The Centers for Disease Control (CDC) updated federal guidelines on quarantines.  "This guidance acknowledges that the pandemic is not over, … Read More >

Supreme Court decisions in recent years have declared same-sex marriage is legal in all states (Obergefell v. Hodges, 2015) and … Read More >

Federal Transparency Efforts: Prescription Drug and Health Cost Reporting Is Next What is it? As part of the Consolidated Appropriations … Read More >

Colorado’s new paid family and medical leave program (known as FAMLI) allows employers to satisfy their obligations by adopting a … Read More >

In Revenue Procedure 2022-34, the IRS significantly decreased the affordability percentage from 9.61% to 9.12% for 2023. Background Under §4980H, … Read More >

The final for the state’s paid family and medical Leave insurance program, known as Paid Leave Oregon, are expected to … Read More >

We have seen surveys showing about half of employers will not be implementing immediate changes following the Dobbs decision, but … Read More >

On June 27, the Department of Health and Human Services, the Department of Labor, and the Department of the Treasury … Read More >

There has been health plan confusion relating to coverage of gender affirming care since the §1557 regulations in 2016, amendments … Read More >

This past Friday, June 24, 2022, the Supreme Court of the United States (SCOTUS) issued a decision in Dobbs v. … Read More >

DaVita, one of the nation’s largest dialysis providers, sued Marietta Memorial Hospital over its limited dialysis coverage.  The plan offered … Read More >

Early in the morning on Friday, June 24, 2022, the Supreme Court of the United States (SCOTUS) issued a decision … Read More >

With July 1 fast approaching it is still not entirely clear how, or even if, employers should link to their … Read More >

On Friday, June 17, 2022, the US FDA granted Emergency Use Authorization (EUA) for the Pfizer and Moderna COVID-19 vaccines … Read More >

The Transparency in Coverage (TiC) rule is gaining more attention as the deadline to post a public link to certain … Read More >

The US District Court for the District of North Dakota has ruled that employers with membership in the Christian Employers … Read More >

We're starting to see some 2023 indexed benefit limits, so we're providing this table for your convenience. We'll update each … Read More >

The Affordable Care Act (ACA) created the Patient-Centered Outcomes Research Institute (PCORI) to help patients, clinicians, payers, and the public … Read More >

Today the IRS released 2023 indexing for health savings accounts (HSAs) and excepted benefit health reimbursement arrangements (EBHRAs).  The HSA … Read More >

The IRS has issued proposed rules that would change the way employer-sponsored coverage would be treated when determining if a … Read More >

The deadline to complete the San Francisco Health Care Security Ordinance Annual Reporting for 2021 is May 2, 2022. Employers … Read More >

On Wednesday, March 2, 2022, the Secretary of Health and Human Services (HHS) announced a notice affirming rights and protections … Read More >

Introduction The recently signed Consolidated Appropriations Act, 2022 (Act) includes another twist on telemedicine (sometimes referred to as telehealth) coverage … Read More >

The Affordable Care Act (ACA) regulations set forth mandatory medical plan design changes starting in 2014 that extended to all … Read More >

These penalties were indexed in November 2021, but they’re being updated effective March 17, 2022, for violations occurring on/after November … Read More >

In early 2021, the new Biden administration delayed and then formally withdrew the Trump administration’s final “Independent Contractor Rule” that … Read More >

With the United States sending military to NATO countries in Europe and otherwise increasing preparedness for uncertain times ahead, you … Read More >

The Department of Labor (DOL) announced it’s hiring 100 investigators to join its Wage and Hour Division (WHD), with the … Read More >

Introduction On February 18, 2022, President Biden formally extended the COVID-19 National Emergency for up to another year. The National Emergency first … Read More >

Back in October 2021, we discussed the No Surprises Act Part II interim final rule which gave details on the … Read More >

Background: Newsom’s prior CA SPSL via Senate Bill 95 expired on September 30, 2021 and it applied to employers with 26 or more … Read More >

The Department of Labor (DOL), Secretary of Health and Human Services (HHS), and Department of the Treasury (Treasury) [collectively, “the … Read More >

What is it? The Washington (WA) Partnership Access Lines (PAL) funding program (WAPAL Fund) collects a fee from health plans.  … Read More >

This week has certainly been abuzz with news and activity related to COVID-19. In light of all the new changes, … Read More >

On January 1, 2020, California (CA) enacted its own individual mandate similar to the repealed federal individual mandate that requires … Read More >

The new year started off with quite a bang as SCOTUS made their ruling regarding the vaccine or test mandate, … Read More >

All employers sponsoring a medical/Rx plan are responsible for completing an online form with the Centers for Medicare and Medicaid … Read More >

Background: Washington state passed the Long-Term Care Services and Supports act in 2019. This bill quickly became known as the “LTC … Read More >

The Department of Labor’s Occupational Safety and Health Administration (“OSHA”) issued a notice in the Federal Register on a statement on the … Read More >

Many applicable large employers (ALEs) utilize the federal poverty line (FPL) affordability safe harbor to avoid penalties under the Affordable … Read More >

The Department of Labor has announced updated penalty amounts for violations assessed a penalty after January 15, 2022.  Below is a table … Read More >

On Thursday, January 13, 2021, the Supreme Court of the United States (SCOTUS) ruled on the two cases they heard … Read More >

On Monday, January 10, regulators issued FAQ Part 51 giving health plans just four days advance notice to implement mandatory … Read More >

Federal regulators have announced publication of proposed 2023 rules for several Affordable Care Act (ACA) requirements, summarized in this fact sheet and … Read More >

The Patient Centered Outcomes Research (PCOR) Institute created by the Affordable Care Act (ACA) was funded by a temporary fee … Read More >

The recent statements released from Governor Inslee, House and Senate Democratic Leadership while attempting to provide relief to employers and … Read More >

On July 26, 2021, the Department of Justice (DOJ) and the Department of Health and Human Services (HHS) issued Guidance on … Read More >

On December 6, 2021, the NYC mayor announced a private-sector worker vaccine mandate which takes effect on December 27th, 2021. … Read More >

Health Care Sector We have previously mentioned that the vaccine mandate on workers at most health care facilities accepting Medicare/Medicaid … Read More >

On Thursday, December 9, 2021, the US Food & Drug Administration (FDA) authorized the use of the Pfizer-BioNTech COVID-19 booster … Read More >

On Thursday, December 2, 2021, the White House announced President Biden’s plans to combat COVID-19 this winter.  The action plan … Read More >

Following President Biden's executive orders announced in September, litigation and state legislation has picked up nationwide to resist the vaccine … Read More >

On November 24, 2021, the IRS published a notice of proposed rulemaking with requests for public comments.  The proposals are … Read More >

On November 17, 2021, federal regulators announced an interim final rule with request for comments (IFC) detailing the CAA's Title … Read More >

In an effort to reduce prescription drug pricing, there has been activity in Washington, D.C. and elsewhere (such as in … Read More >

With the IRS taking much longer than usual to publish FSA limits and ACA affordability percentages, we are finally able … Read More >

On August 27, 2021, the Consumer Coverage Disclosure Act (“CCDA”) was signed into Illinois law. While the CCDA went into … Read More >

Federal regulators have announced inflationary adjustments to civil monetary penalties for violations occurring on/after November 2, 2015. Assessments on/after Jan … Read More >

With open enrollment behind us and the vaccine mandates and new plan year in our sights, it's time to wrap … Read More >

The Consolidated Appropriations Act (CAA), signed into law December 27, 2020, contained a provision that will soon require covered service … Read More >

As we've discussed previously several times over the last 18 months, some employers with full or partial government restrictions on … Read More >

In Revenue Procedure 2021-45, the IRS sets forth a variety of 2022 adjusted tax limits. Among other things, the notice … Read More >

What's Happened with OSHA's ETS in Court Numerous lawsuits have been filed across the country, including 27 state attorneys general, … Read More >

On September 9, 2021, President Biden issued a 6-step COVID Action Plan, and one step directed the Centers for Medicare … Read More >

On September 9, 2021, President Biden had issued a 6-step COVID Action Plan.  One step ordered the Department of Labor's … Read More >

On Friday, October 29, 2021, the US Food & Drug Administration (FDA) granted emergency use authorization (EUA) of the Pfizer/BioNTech … Read More >

We've previously discussed the President's September 2021 executive order which would remove weekly testing as an option for federal contractors/subcontractors … Read More >

The state of Washington has passed legislation that requires group health plans to pay a quarterly assessment to support a … Read More >

The Centers for Medicare and Medicaid Services (CMS) has published Marketplace premium lookup tables (along with a guide) for employers … Read More >

Pfizer's vaccine had been authorized for boosters for millions of Amerians back on September 24, 2021.  Now, about a month … Read More >

The Equal Employment Opportunity Commission (EEOC) has been maintaining a long list of frequently asked questions (FAQs) to help employers … Read More >

On Wednesday, October 6, 2021, the IRS published Notice 2021-58 providing clarity around the Outbreak Period extensions in relation to … Read More >

Federal regulators have issued clarifications on how certain federal laws apply in the context of COVID vaccines and protections at … Read More >

The No Surprises Act, passed as part of the Consolidated Appropriations Act, 2021 (CAA), includes prohibitions on certain "surprise" balance … Read More >

The IRS has finally published draft forms and instructions for 2021 ACA reporting due early 2022.  Not much has changed, … Read More >

On Wednesday, September 22, 2021, the US Food & Drug Administration (FDA) formally recommended Pfizer boosters six months following receipt … Read More >

Some employers voluntarily extended into 2021 emergency COVID leave as outlined in the Families First Coronavirus Response Act (FFCRA), and … Read More >

A set of FAQs has been published to help federal executive branch employees as well as federal contractors and subcontracors … Read More >

The Centers for Medicare and Medicaid Services (CMS) requires employers to annually notify plan participants whether the prescription drug coverage … Read More >

On Thursday, September 9, 2021, President Biden issued a plan with a series of steps aimed at getting more Americans … Read More >

The IRS has finally announced the affordability percentage for 2022, which is decreasing from 9.83% this year to 9.61% next … Read More >

Last week, the FDA granted full approval to the Pfizer-BioNTech COVID-19 vaccine, which will now be marketed as Comirnaty, for … Read More >

The US Preventive Services Task Force (USPSTF) regularly reviews and updates a list of recommendations for preventive care which should … Read More >

Federal regulators had indicated in their Part 1 No Surprises Act guidance in July that they anticipated delaying enforcement of … Read More >

Believe it or not, it's almost time for COBRA subsidies provided under the American Rescue Plan Act (ARPA) to end.  … Read More >

The Department of Labor's Employee Benefits Security Administration (EBSA) enforces the Mental Health Parity and Addiction Equity Act (MHPAEA) with … Read More >

The US Food and Drug Administration (FDA) announced late Thursday, August 12, 2021, that the Pfizer and Moderna mRNA vaccines … Read More >

With 19 Republicans joining all Democrats, the Senate has passed the bipartisan $1.2 trillion Infrastructure Investment and Jobs Act by … Read More >

The IRS announced it has issued Notice 2021-49 to clarify the rules of the employee retention credit (ERC) as extended … Read More >

While courts have thus far backed a hospital and a university having vaccine mandates (with legally required accommodations that don't … Read More >

The State of Washington passed the Long-Term Services and Supports (LTSS) Trust Act to establish a mandatory public long-term care … Read More >

The IRS has announced an update to its FAQs for employers voluntarily extending FFCRA emergency paid leave provisions from April … Read More >

With the delta variant of the virus being far more contagious, comprising over 80% of new infections, and daily case … Read More >

On Monday, July 26, 2021, the Department of Justice (DOJ) and Health and Human Services (HHS) commemorated the 31st anniversary … Read More >

IRS Notice 2021-46 provides 11 additional FAQs about COBRA subsidies under the American Rescue Plan Act (ARPA).  The guidance clarifies: … Read More >

Non-grandfathered plans are required under the Affordable Care Act (ACA) to cover certain in-network preventive care services and medications at … Read More >

Hospitals have been required since January 1, 2021, to publicly post their privately negotiated prices for 300 shoppable services so … Read More >

The Consolidated Appropriations Act of 2021 (CAA), passed in late December 2020, included measures to mitigate surprise balance billing (this … Read More >

Group benefit plans subject to ERISA generally must file a Form 5500 with the Department of Labor (DOL) by the … Read More >

On June 16, 2021, Colorado Governor Jared Polis signed into law House Bill 21-1232, also known as the “Colorado Standardized … Read More >

In a 7-2 ruling on Thursday, June 17, 2021, the Supreme Court of the United States (SCOTUS) rejected the Texas … Read More >

On June 12, 2021, a federal judge in Texas dismissed a lawsuit challenging a hospital’s mandatory COVID-19 vaccination policy for … Read More >

The American Rescue Plan Act (ARPA) extended the FFCRA's EPSL/EFML tax credits for employers who voluntarily provide paid leaves for … Read More >

On Friday, May 28, 2021, the Equal Employment Opportunity Commission (EEOC) updated guidance for employers around COVID-19 vaccines.  This builds … Read More >

Each July, employers that had a self-funded medical plan or a health reimbursement arrangement (HRA) with a plan year ending … Read More >

Employers have been waiting for more detailed guidance on the COBRA subsidies that took effect April 1, 2021.  With notices … Read More >

In response to the coronavirus (COVID-19) pandemic, states have passed new laws and issued new regulations and guidance about employee … Read More >

On Monday, May 10, 2021, the Food & Drug Administration (FDA) announced they are amending the emergency use authorization (EUA) … Read More >

Following the Texas Supreme Court’s refusal on June 5, 2020, to review a temporary injunction against a paid sick leave … Read More >

On May 10, 2021, the Department of Health and Human Services (HHS) announced that effective immediately, the Office for Civil … Read More >

In IRS Notice 2021-24, the Treasury Department and IRS have announced relief for employers that reduce their payroll tax deposits … Read More >

The American Rescue Plan Act increased the calendar year 2021 income exclusion limit for daycare FSA reimbursements from the usual … Read More >

Today the IRS released 2022 indexing for health savings accounts (HSAs) and excepted benefit health reimbursement arrangements (EBHRAs).  The HSA … Read More >

In October 2020, the Blue Cross Blue Shield Association (BCBSA) and the BCBS companies reached a $2.67 billion settlement to … Read More >

Federal regulators have announced publication of final 2022 indexing for several Affordable Care Act (ACA) requirements, summarized in this fact … Read More >

On May 5, 2021, the U.S. Department of Labor (DOL) announced it will officially withdraw the Independent Contractor final rule. … Read More >

The President announced he "is calling on every employer in America to offer full pay to their employees for any … Read More >

Federal regulators have published FAQs Part 45 addressing requirements under the Mental Health Parity and Addiction Equity Act (MHPAEA) in … Read More >

On Wednesday, April 7, 2021, the Department of Labor's Employee Benefits Security Administration (EBSA) published a dedicated American Rescue Plan … Read More >

On Friday, April 2, the Centers for Disease Control and Prevention (CDC) updated guidance for fully vaccinated individuals to indicate … Read More >

With the usual April 15 tax filing deadline near, the IRS has announced via Notice 2021-21 that the Form 1040 … Read More >

On March 30, 2021, the President signed into law H.R.1799, the PPP Extension Act of 2021, to extend the PPP … Read More >

In some rather odd timing, the IRS has just announced that purchases of personal protective equipment (PPE) can be treated … Read More >

The federal public Exchange Marketplace healthcare.gov had already opened a 3-month special enrollment period from February 15, 2021, through May … Read More >

A major part of the American Rescue Plan Act of 2021 (ARPA) is providing expedited access to vaccines and encouraging … Read More >

One very short provision of the American Rescue Plan Act of 2021 (ARPA) allows up to $10,500 of dependent daycare … Read More >

The Employee Retention Credit (ERC) has been utilized since the CARES Act as a way to help employers with partially … Read More >

The American Rescue Plan Act of 2021 (ARPA) includes a section which allows employers to voluntarily extend the emergency paid … Read More >

The American Rescue Plan Act of 2021 (ARPA) passed by Congress on Wednesday, March 10, 2021, includes a new 100% … Read More >

The US House of Representatives had passed President Biden's American Rescue Plan Act of 2021 (ARPA, H.R. 1319) on Saturday, … Read More >

On Monday, March 1, 2021, the IRS announced publication of IRS Notice 2021-20 to clarify retroactive rules governing the Employee … Read More >

On Saturday, February 27, 2021, the U.S. Food & Drug Administration (FDA) announced they have granted emergency use authorization (EUA) … Read More >

The Department of Labor's Employee Benefits Security Administration (EBSA) has issued Disaster Relief Notice 2021-01 to clarify how "outbreak period" … Read More >

Section 6001 of the Families First Coronavirus Response Act (FFCRA) had stipulated that COVID-19 testing and services must be covered … Read More >

Update Friday, February 26, 2021: We now have guidance via EBSA Disaster Relief Notice 2021-01 that Outbreak Period extensions will … Read More >

The Taxpayer Certainty and Disaster Tax Relief Act of 2020, recently enacted as Division EE of the Consolidated Appropriations Act, … Read More >

On February 10, 2021, the Centers for Disease Control and Prevention (CDC) updated its quarantine recommendations so that "fully vaccinated … Read More >

Reminder to Report Part D Creditability to CMS by March 1 Each year, the Centers for Medicare and Medicaid Services … Read More >

With the need for States to plan with some predictability and stability, the Department of Health and Human Services has … Read More >

Janssen Biotech of Johnson & Johnson has submitted a request for emergency use authorization (EUA) from the US Food and … Read More >

On Monday, January 25, 2021, the Colorado Department of Health Care Policy & Financing invited vendors to bid on several … Read More >

We've previously discussed the President's $1.9 trillion proposal for the next round of relief, and Congress is prepared to forge … Read More >

The IRS has announced updates to the overview and FAQs for the FFCRA emergency paid leave tax credits.  The updates … Read More >

A new requirement health plans face under the Consolidated Appropriations Act, 2021, is to provide comparative analyses to federal or … Read More >

In addition to the 20 or so actions we previously mentioned from the President's first day in office, Biden has … Read More >

The Department of Labor has announced updated penalty amounts for violations assessed a penalty after January 15, 2021.  Below is … Read More >

Many applicable large employers (ALEs) utilize the federal poverty line (FPL) affordability safe harbor to avoid penalties under the Affordable … Read More >

As is typical for incoming presidents, Biden signed several executive orders and actions his first hours in office.  Some of … Read More >

President Biden has proposed an outline of his requests for the next coronavirus relief bill with an estimated $1.9 trillion … Read More >

The Colorado Department of Labor and Employment (CDLE) recently issued new regulations on December 23, 2020, just one holiday week … Read More >

The US Department of Health and Human Services (HHS) has once again extended the declaration of a public health emergency … Read More >

We've had a paid FMLA tax credit for the last three years, and the large coronavirus law passed over Christmas … Read More >

Last summer, the President issued an Executive Order on Access to Affordable Life-saving Medications.  This order directed Health and Human … Read More >

With the FDA stipulating COVID-19 vaccines are emergency use authorized only with the proper two-dose administration a few weeks apart, … Read More >

The Equal Employment Opportunity Commission (EEOC) issued rules in 2016 governing how wellness plans can be structured to comply with … Read More >

ERC Can Help Toward Paying Wages and Benefits As discussed in our December 22 alert on the new Coronavirus Response … Read More >

Under the CARES Act, business expenses funded by a Paycheck Protection Program (PPP) loan and then forgiven would not be … Read More >

Update May 5, 2021: Upon taking office, President Biden had delayed the effective date of this rule, and the DOL … Read More >

Get Ready for Reconciliation Democrats have flipped both Georgia Senate seats from the Republicans, resulting in the US Senate being … Read More >