As previously reported here, under the American Rescue Plan Act, certain employers have until May 31, 2021 to notify eligible individuals of their potential right to subsidized COBRA coverage. Eligible individuals are those who lost group health plan coverage due to a reduction of hours or an involuntary termination of employment and who are
Employee Benefits
IRS Issues Additional Dependent Care FSA Guidance
By Denise M. Keyser & Gustavo Cardona on
The whirl of changes in employee benefits rules that have resulted from the pandemic include the temporary opportunity for employees to carry over unused amounts contributed to a dependent care flexible spending account from one year to another. The IRS has issued a new notice on these rules that clarifies how these rules apply in…
IRS Issues Guidance Concerning American Rescue Plan’s Required COBRA Subsidies
By Adam Friedland on
On May 18, the IRS released Notice 2021-31. The notice contains detailed guidance on subsidies employers must provide COBRA beneficiaries pursuant to the American Rescue Plan Act (“ARP”), and uses a Q&A format to illustrate several specific examples and potential issues regarding the subsidies. For employers, one of the many issues of interest addressed…
HHS to Enforce Section 1557 of the Affordable Care Act to Prohibit Discrimination Based on Sexual Orientation and Gender Identity
By Christopher T. Cognato on
Employers with employee health plans subject to the Affordable Care Act (ACA) should take note that, earlier this week, the U.S. Department of Health and Human Services (HHS) announced that its Office for Civil Rights (OCR) will begin enforcing Section 1557 of ACA to prohibit discrimination based on sexual orientation and gender identity. Section 1557…
Q&A: COBRA Subsidies Under the American Rescue Plan
By Shannon D. Farmer & Karli Lubin on
Posted in DOL, Employee Benefits
As previously reported here, the American Rescue Plan Act of 2021 (ARP) was passed and signed into law on March 11, 2021, and had significant and immediate impacts on employee benefit plans, employers, and other plan sponsors and plan administrators. Last week, the United States Department of Labor issued guidance about the new COBRA…
ARP: COBRA Premium Assistance
By Brian M. Pinheiro & Edward I. Leeds on
Posted in Employee Benefits
On March 11, 2021, the American Rescue Plan Act of 2021 (ARP) was passed and signed into law. ARP has significant and immediate impacts on employee benefit plans, employers, and other plan sponsors and plan administrators. On April 7, 2021, the United States Department of Labor (DOL) issued much anticipated guidance and model forms under…
President Biden Signs American Rescue Plan Act of 2021
On March 11, 2021, President Biden signed the American Rescue Plan Act. At $1.9 trillion, it is the second largest stimulus bill in legislative history. The ARP includes labor-related spending initiatives important to both employers and employees.
Employers should particularly take heed of the increased funding to OSHA for enforcement actions, which could indicate a…
EEOC Withdraws Proposed ADA Wellness Program Rules, Leaving Vaccine Incentives in Limbo
By Shannon D. Farmer & Edward I. Leeds on
As employers wrestle with whether to require vaccines for employees or how to encourage employees to get vaccinated voluntarily, many companies are implementing incentive programs that provide gifts, paid time off and even cash payments to employees who get vaccinated. In doing so, employers need to consider whether their vaccine programs should be treated as…
COBRA Subsidies Included in Latest Stimulus Proposal
By Shannon D. Farmer & Karli Lubin on
Group health plan sponsors and administrators may soon need to introduce changes to their offer of continued coverage under the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA). The House Education and Labor Committee has proposed temporary COBRA subsidies and other modifications as part of the current COVID-19 stimulus package that is working its way…
COVID-19 Vaccine Considerations
Posted in Accommodation, ADA, COVID, EEOC, Employee Benefits, Labor, Title VII, Unions, Vaccines, Wage & Hour
Employers may be interested in requiring or incentivizing their workforces to get vaccinated against COVID-19 in order to help curb the potential spread of the virus in the workplace. Before undertaking such a program, employers should stop and think about the legal considerations that will influence how such programs are structured.
There may be exceptions…