Legal Alerts

Agencies Informally Indicate that the Outbreak Period Tied to the COVID-19 National Emergency Ends July 10, 2023

By Stacy Barrow - April 17, 2023

On April 10, 2023, the President signed H.J.Res. 7, which ended the COVID-19 national emergency on April 10, 2023, approximately one month earlier than anticipated.  However, prior to the passage of H.J. Res. 7, the DOL and other federal agencies issued guidance in the form of FAQs that indicate an end date of May 11, [Read More]

Agencies Issue Guidance on the End of the COVID-19 Emergencies (Revised based on the President’s Signature of H.J.Res. 7 on April 10, 2023)

By Stacy Barrow - April 10, 2023

On January 30, 2023, President Biden issued a Statement of Administration Policy announcing his intent to end the COVID-19 national and public health emergencies on May 11, 2023.  However, on April 10, 2023, the President signed H.J.Res. 7, which ends the COVID-19 national emergency approximately one month earlier than anticipated, on April 10, 2023.  On [Read More]

Agencies Release Revised Instructions for 2022 Reference Year RxDC Reporting

By Stacy Barrow - April 6, 2023

On March 3, 2023, federal agencies released revised Prescription Drug Data Collection (RxDC) Reporting Instructions applicable to the 2022 reference year.  RxDC reporting for the 2022 reference year is due on or before June 1, 2023.    Background The Consolidated Appropriations Act, 2021 (“CAA, 2021”) includes a provision that requires group health plans and health [Read More]

Agencies Release FAQs in Advance of the Upcoming Gag Clause Attestation Filing Deadline

By Stacy Barrow - March 30, 2023

When the Consolidated Appropriations Act, 2021 (the “CAA”) was enacted on December 27, 2020, it included a provision that prohibits group health plans and health insurance carriers from entering into certain agreements that, either directly or indirectly, restrict the release of certain information related to provider networks and de-identified encounter data, among other things. Such [Read More]

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]