Tri-Agencies Provide Additional At-Home COVID-19 Testing Coverage Guidance

RYAN KADEVARI and JENNIFER TRUONG, February 22, 2022  On February 4, 2022, the Departments of Labor, Health and Human Services (HHS), and the Treasury (collectively, the Departments) released additional guidance concerning group health plan and health insurance coverage of over-the-counter COVID-19 diagnostic tests (“OTC Tests”). The guidance complements an initial set of FAQs previously issued […]

IRS Notice 2020-23 Extends Deadlines for Employee Benefit Plans

JENNIFER D. TRUONG, May 7, 2020   Under IRS Notice 2020-23, the Internal Revenue Service (IRS) has provided additional relief due to the coronavirus pandemic by extending the deadlines for the time-sensitive actions set forth in Revenue Procedure 2018-58.1 Specifically, the Notice extends the deadlines for filings and other actions that would otherwise be due […]

IRS Issues FAQs Clarifying New Employer Tax Credit for Paid Family and Medical Leave

JENNIFER D. TRUONG, May, 2018 In December 2017, the Tax Cuts and Jobs Act (the “Act”) created a federal tax credit for certain employers offering paid family and medical leave in 2018 and 2019. After much anticipation, the IRS finally posted a set of FAQs on April 9, 2018, clarifying the new tax credit. Background […]

When Close Is Not Good Enough: A Shift Towards Strict Compliance for ERISA Claim Procedures

JENNIFER TRUONG, March 2017    A string of cases in the Second Circuit Court of Appeals is putting ERISA claims administrators on notice that falling short of strict compliance with the Department of Labor’s (DOL’s) claims and appeal regulations may cost administrators a deferential standard of review. And, this shift towards “strict compliance” is not […]

EEOC Issues Final Wellness Rules Under the ADA and GINA

MARY E. POWELL and JENNIFER TRUONG, May 2016 — The Equal Employment Opportunity Commission (“EEOC”) issued final wellness plan rules under Title I of the Americans with Disabilities Act (“ADA”) and Title II of the Genetic Information Nondiscrimination Act (“GINA”) on May 16, 2016. The ADA rule focuses on wellness plan incentives for an employee […]

Understanding How Medicare Coverage Affects HSA Eligibility to Avoid Surprise Tax Penalties

MARY E. POWELL and JENNIFER TRUONG, May 2016 — Health Savings Accounts (“HSA”) are an increasingly popular savings arrangement that allows enrollees to pay for certain out-of-pocket medical expenses on a tax-favored basis. Although there are many rules that govern HSA eligibility and contribution limits, one way an individual loses eligibility to contribute is if […]

New IRS Proposed Regulations Defining Minimum Value for Employer Shared Responsibility Provisions

JENNIFER TRUONG, September 2015 — On September 1, 2015, the Internal Revenue Service (“IRS”) issued new proposed regulations on the determination of whether an employer-sponsored health plan provides “minimum value,” for purposes of the employer “offer of coverage requirement under Section 4980H of the Internal Revenue Code Under the proposed regulations and consistent with IRS […]

IRS Announces PCORI Fee Increase

JENNIFER TRUONG, September 2014 On September 18, 2014, the Internal Revenue Service (“IRS”) published Notice 2014-56, announcing that the adjusted “applicable dollar amount” for the Patient-Centered Outcomes Research Institute (“PCORI”) fee imposed by §§ 4375 and 4376 of the Internal Revenue Code will increase to $2.08 from $2.00 for policy and plan years ending on […]