Administration

The IRS has now released all of the 2023 benefit limits on October 21, 2022. Earlier this year, they also released the High Deductible Health Plan (HDHP) and Health Savings Account (HSA) limits.

The PCORI annual filing and fees were reinstated through 2029. That means that all employers (or their insurers in fully insured group health plans) must file the annual IRS Form 720 by July 31st of each year, regardless of their plan year.

In a recent news release, the IRS reminds employers and employees that the cost of COVID-19 home testing is an eligible expense under a health care flexible spending account (FSA), health reimbursement arrangement (HRA), and health savings account (HSA).

In August 2021 Delta Airlines announced that starting in 2022 it was imposing a $200 per month premium surcharge for any COVID-19 unvaccinated employee. Other employers quickly began asking if this was allowable under a myriad of employee benefit laws. The answer is "yes," but...

On March 11, 2021 President Biden signed the American Rescue Plan Act (ARPA). It contains many HR and benefit-related items, and in this post we’ll cover the temporary rules that apply only to 2021 for an increase in the limits for pre-tax Dependent Care Reimbursement Accounts (DCRAs).

On March 11, 2021 President Biden signed the American Rescue Plan Act (ARPA). It contains many HR and benefit-related items, and in this post we'll cover the new temporary rules for this year's version of Assistance Eligible Individuals (AEIs).

The US Department of Labor (DOL) is the responsible agency for overseeing compliance with ERISA, the Employee Retirement Income Security Act of 1974. Penalties for a variety of ERISA violations are contained within the law and are indexed annually for inflation. They've increased substantially.

The IRS has now released all of the 2021 benefit limits. Earlier this year, they also released the High Deductible Health Plan (HDHP) and Health Savings Account (HSA) limits.

On October 2, 2020, citing employers’ and insurers’ need for additional time to provide individuals with the Form 1095-Bs and 1095-Cs, the IRS issued Notice 2020-76 extending the deadline from January 31, 2021 to March 2, 2021 to provide those forms.

Like a horror movie scene, just when you thought that the Patient-Centered Outcomes Research Institute (PCORI) was finally funded from the plan years that began before October 1, 2018, it's baaaaaaacccckkkkk. And that means employers have new filings to make and fees to pay.

In two new IRS Notices (2020-29 and 2020-33), there are temporary changes to the rules governing Flexible Spending Accounts (FSAs) through 2020 due to COVID-19, and permanent changes to both FSAs and certain Health Reimbursement Arrangements (HRAs) that will begin this year. 

The DOL and IRS issued a Notice that announced a "pause" in the timelines that affect many COBRA and HIPAA Special Enrollment Period timelines during the COVID-19 National Emergency pandemic. It also provides for additional timelines relating to all health and welfare plan claim filings and appeals.