Legal Alerts

Most Employers Are Required to File Electronic Information Returns Beginning in 2024

By Stacy Barrow - March 9, 2023

On February 21, 2023, the IRS released Final Rules amending the existing requirements related to mandatory e-filing of information returns, including Forms 1094-C and 1095-C, among others.  The final rules are effective for all applicable returns due on or after January 1, 2024.  While the final rule requires electronic filing for a number of different [Read More]

President Biden Announces Anticipated End of COVID-19 National and Public Health Emergencies

By Stacy Barrow - February 8, 2023

On January 30, 2023, President Biden issued a Statement of Administration Policy announcing his intent to extend the COVID-19 national and public health emergencies (collectively, “COVID-19 Emergencies”) set to expire on March 1 and April 11, respectively, until May 11, 2023.  While the COVID-19 Emergencies have not officially been extended at this time, if they [Read More]

CAA, 2023 Eliminates MHPAEA Exemption for Self-Funded Non-Federal Governmental Health Plans

By Stacy Barrow - January 10, 2023

CAA, 2023 Eliminates MHPAEA Exemption for Self-Funded Non-Federal Governmental Health Plans On December 29, 2022, the President signed the Consolidated Appropriations Act, 2023  (“CAA, 2023”), into law.  The CAA 2023, which is largely a bipartisan spending bill, sunsets provisions of the Public Health Service Act which permitted large, self-funded, non-federal governmental plans (i.e., self-funded state [Read More]

Agencies Extend RxDC Reporting Deadline to January 31, 2023

By Stacy Barrow - December 28, 2022

On December 23, 2022, federal agencies released ACA and CAA Implementation FAQ Part 56 which extends the December 27, 2022 deadline for Prescription Drug Data Collection Reporting (“RxDC Reporting”) through January 31, 2023, and provides relief for plans that use a good faith, reasonable interpretation of the regulations and RxDC Reporting Instructions when submitting their [Read More]

IRS Releases Final Rules Extending Deadline to Furnish ACA Reporting Forms

By Stacy Barrow - December 21, 2022

IRS Releases Final Rules Extending Deadline to Furnish ACA Reporting Forms On December 12, 2022, the IRS released a Final Rule providing for, among other things,  an automatic 30-day extension of time for applicable large employers (“ALEs”) to furnish annual Forms 1095-C to individuals for calendar years beginning after December 31, 2022. The Final Rule [Read More]

Congress Set To Extend Telehealth Safe Harbor Beyond Calendar Year 2022

By Stacy Barrow - December 20, 2022

On December 20, 2022, the House and Senate released H.R. 2617, the Consolidated Appropriations Act, 2023  (“CAA, 2023”), which is expected to pass in both chambers this week before being presented to the President for signature, which is expected by the Friday deadline to avoid a partial government shutdown.  The CAA, 2023 is largely a [Read More]

IRS Adjusts Health Flexible Spending Account and Other Benefit Limits for 2023

By Stacy Barrow - October 24, 2022

On October 18, 2022, the Internal Revenue Service (IRS) released Revenue Procedure 2022-38, which increases the health flexible spending account (FSA) salary reduction contribution limit to $3,050 for plan years beginning in 2023, an increase of $200 from 2022.  Thus, for health FSAs with a carryover feature, the maximum carryover amount is $610 (20% of [Read More]

IRS Releases Final Rule to Fix ACA’s Family “Glitch”

By Stacy Barrow - October 17, 2022

On October 13, 2022, the IRS finalized regulations (the “Final Rule”) intended to revise the method of determining affordability under the Affordable Care Act (ACA) for an employee’s family members by considering whether the coverage offered by the employer to the employee and their family members is affordable. The final regulations are effective on December [Read More]

Agencies Issue Guidance Regarding Coverage of Family Planning Services and Emergency Contraceptives Under the Affordable Care Act After Dobbs

By Stacy Barrow - August 12, 2022

On July 28, 2022, the DOL, HHS, and the IRS (collectively, the “Agencies”) released FAQs About Affordable Care Act Implementation Part 54, which, according to the Agencies, is intended to make it clear that, despite the Supreme Court’s ruling in Dobbs, the ACA’s preventive care mandate requires non-grandfathered group health plans and health insurance issuers [Read More]