Legal Alerts

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]

IRS Issues Affordability Percentage Adjustment for 2023

By Stacy Barrow - August 8, 2022

The Internal Revenue Service (IRS) has released Rev. Proc. 2022-34, which contains the inflation-adjusted amounts for 2023 used to determine whether employer-sponsored coverage is “affordable” for purposes of the Affordable Care Act’s (ACA) employer shared responsibility provisions and premium tax credit program. As shown in the table below, for plan years beginning in 2023, the [Read More]

Supreme Court Turns Abortion Regulation To The States: Considerations for Group Health Plans and Employers

By Stacy Barrow - June 30, 2022

On June 24, 2022, the United States Supreme Court (“the Court”), released its much anticipated decision in Dobbs, State Health officer of the Mississippi Department of Health, et al. v. Jackson Women’s Health Organization, et al., which examined the Mississippi abortion law that, with limited exceptions for the health of the mother or severe abnormality [Read More]

PCORI Fees Due By July 31, 2022

By Stacy Barrow - May 23, 2022

Employers that sponsor self-insured group health plans, including health reimbursement arrangements (HRAs) should keep in mind the upcoming July 31, 2022 deadline for paying fees that fund the Patient-Centered Outcomes Research Institute (PCORI) via Form 720, which was recently updated and released by the IRS.  As background, the PCORI was established as part of the [Read More]