COBRA, HIPAA & Leave
2022
- IRS Announces 2023 HSA Contribution Limits, HDHP Minimum Deductibles and HDHP Maximum Out-of-Pocket Amounts
The IRS has announced 2023 HSA and HDHP limits as follows: Annual HSA contribution limitation. For calendar year 2023, the annual limitation on deductions for HSA contributions under § 223(b)(2)(A)…
2021
- COVID Stimulus Bill provides Free COBRA Coverage
On March 11, 2021, the American Rescue Plan Act of 2021 (“ARPA”) was signed into law by President Biden. The ARPA includes several significant health, pension funding, executive compensation and other…
- ARPA Includes Voluntary Extension and Expansion of FFCRA Paid Leave
The American Rescue Plan Act of 2021 (ARPA), signed by President Biden on March 11, 2021, includes a voluntary 6-month extension of the refundable tax credits available to employers for providing…
- Families First Coronavirus Response Act Paid Leave – Voluntary Extension Through March 31, 2021
The Consolidated Appropriations Act, 2021 (H.R. 133), which was signed into law on December 27, 2020, includes provisions that allow employers to voluntarily extend their Families First Coronavirus…
2020
- DOL Issues Revised FFCRA Leave Regulations in Response to Court Decision
The U.S. Department of Labor’s Wage and Hour Division (WHD) today posted revisions to regulations that implemented the paid sick leave and expanded family and medical leave provisions of the Families…
- DOL and IRS Extend Certain Timeframes for Employee Benefit Plans, Participants, and Beneficiaries Affected by the COVID-19 Outbreak
On May 4, 2020, the Employee Benefits Security Administration (EBSA, which is part of the U.S. Department of Labor) and the Internal Revenue Service (IRS) issued joint guidance extending certain…
- DOL Issues FFCRA Guidance on Stay-At-Home Orders, Relationship Necessary to Support Caring Leave, and Caring for Children Over 18
The Department of Labor has issued more Q&As providing helpful guidance on issues under the Families First Coronavirus Response Act leave programs. We now have answers to the questions below. Our…
- Guide to Employer Tax Credits Under the Families First Coronavirus Response Act – Webinar
ERISA Attorney Erwin Kratz of ERISA Benefits Law, PLLC discusses the steps private businesses with less than 500 Employees need to take to document and claim refundable tax credits that reimburse…
- IRS Q&As on COVID-19-Related Tax Credits for Required Paid Leave Provided by Small and Midsize Businesses
On March 31, 2020, the IRS issued 66 Q&As providing guidance regarding refundable tax credits available to reimburse employers with less than 500 employees small and midsize employers…
- DOL Guidance on Small Business Exemption from Emergency Paid Sick and FMLA Expansion Leave Requirements
The Department of Labor has issued some Q&A guidance explaining the limited circumstances under which an employer with fewer than 50 employees (i.e., a “small business”), can claim the exemption from…
- DOL Guidance on “Health Care Providers and Emergency Responders” Exemption from Emergency Paid Sick and FMLA Expansion Leave Requirements
The Department of Labor (DOL) has issued two Q&A’s providing more detail regarding the “health care provider” exemption from the requirements to provide paid sick leave or expanded family and…
- ERISA Benefits Law Model Paid Sick Leave and Expanded FMLA Leave Policies, Leave Request and Leave Determination Forms Available
ERISA Benefits Law’s model Paid Sick Leave and Expanded FMLA leave Policies, Leave Request and Leave Determination forms are now available. These documents include: An Emergency Paid Sick Leave And…
- IRS Guidance: Emergency Paid Sick and EFMLEA Leave Tax Credits Not Available Until April 1, 2020
For those of you who were not able to attend one of our recent webinars discussing the steps private businesses with less than 500 Employees need to take to implement the Emergency Paid Sick Leave Act…
- Guide to Implementing the Families First Coronavirus Response Act – Webinar
ERISA Attorney Erwin Kratz of ERISA Benefits Law, PLLC discusses the steps private businesses with less than 500 Employees need to take to implement the Emergency Paid Sick Leave Act (EPSLA) and…
- Department of Labor Guidance on Emergency Paid Sick Leave and Emergency Family and Medical Leave Expansion Acts
The Wage and Hour Division of the Department of Labor today posted additional information on common issues employers and employees face when responding to COVID-19, and its effects on wages and hours…
- Families First Coronavirus Response Act Enacted – Impact on Employee Benefits
On March 18, 2020 the President signed the “Families First Coronavirus Response Act”, H.R. 6201, which passed the Senate that same day and the House on March 14. Among other provisions, the Act…
- Coronavirus Impact on Arizona Paid Sick Time; Vacation Pay; and WARN Act Compliance
This post addresses the paid sick time, vacation pay, and WARN Act issues that employers should keep in mind as the Coronavirus causes escalating business disruptions, including both voluntary and…
2018
- DOL Issues Final Rules Expanding Association Health Plans: New Opportunities for Small Employers to Reduce Costs?
The Department of Labor’s Employee Benefits Security Administration (EBSA) has issued a final rule under Title I of the Employee Retirement Income Security Act (ERISA) that creates new opportunities…
- Question: Do we Need to Offer COBRA Coverage to the Domestic Partner of a Terminated Employee?
Hypothetical: Employer’s self-insured medical plan covers domestic partners. An employee with EE + Domestic Partner coverage terminates employment. We offer the employee COBRA coverage, but do we need…
2017
- EEOC Wellness Regulations Sent to EEOC For Review (AARP v US EEOC)
The United States District Court for the District of DC has concluded in the case of AARP v. United States Equal Employment Opportunity Commission, that the EEOC’s final wellness regulations are…
- Be Careful Before Denying COBRA to Employee Terminated for Gross Misconduct
The Ninth Circuit Court of Appeals has rendered a decision in Mayes v. WinCo Holdings that reminds employers to be very cautious about denying COBRA coverage based on the gross misconduct exception.…
- Arizona’s New Paid Sick Leave Law – Webinar by Abbe Goncharsky
ERISA Benefits Law was proud to host Arizona Labor and Employment lawyer Abbe M. Goncharsky of Abbe M. Goncharsky , PLLC for a webinar on March 8, 2017, where she addressed the ins and outs of…
2016
- Arizona’s New Paid Sick Time Law Goes Into Effect July 1, 2017
Arizona voters recently approved Proposition 206, which will increase the minimum wage to $10 per hour, effective as of January 1, 2017, and provides all Arizona employees (other than employees of the…
- HHS Announces Two More Significant HIPAA Privacy and Security Settlements
The U.S. Department of Health and Human Services, Office for Civil Rights (OCR) has announced two more significant settlements in cases of alleged violations of the Health Insurance Portability and…
- Significant Changes Proposed for Form 5500
On July 21, 2016 the Department of Labor (DOL), the Internal Revenue Service (IRS) and the Pension Benefit Guaranty Corporation (PBGC) published proposed rules that would make significant revisions to…
- OCR Launches Phase 2 of HIPAA Audit Program
As a part of its continued efforts to assess compliance with the HIPAA Privacy, Security and Breach Notification Rules, the HHS Office for Civil Rights (OCR) has begun its next phase of audits of…
- IRS Notice 2015-87 Provides Further Guidance on the Application of ACA Market Reforms to Employer Payment Plans, Employer Mandate and COBRA
On December 16, 2015, the Department of Treasury and IRS issued Notice 2015-87 which provides further guidance on the application of the market reforms that apply to group health plans under the…
2015
- COBRA, FMLA and the ACA Employer Mandate
Let’s assume you have diligently designated initial and standard measurement and stability periods to take advantage of the opportunities provided by the final employer mandate regulations to minimize…
- EEOC Proposes Amendments to ADA Regulations regarding Employer Wellness Programs
On April 16, 2015 the EEOC released proposed amendments to regulations under the Americans with Disabilities Act (ADA) related to employer wellness programs. The proposed rule provides guidance on the…
- New FMLA Rule Defining “Spouse” Based on Marriage “Place of Celebration” Rather Than Employee’s “State of Residence”
On February 25, 2015, the Department of Labor published updated FMLA rules pursuant to which employees in legal, same-sex marriages, regardless of where they live, will have the same rights as those…