Health & Welfare Plans
2026
- The 2027 ACA Affordability Threshold is Rising to a Record 10.22% — Reset Employee Contributions Before Fall Open Enrollment
For Applicable Large Employers and sponsors of group health plans. The IRS has set the Affordable Care Act affordability threshold at 10.22% of household income for plan years beginning in calendar…
2025
- IRS Announces COLA Adjusted Retirement Plan Limitations for 2026
The Internal Revenue Service released Notice 2025-67 announcing cost of living adjustments affecting dollar limitations for pension plans and other retirement-related items for tax year 2026.…
- IRS Announces 2026 HSA Contribution Limits, HDHP Minimum Deductibles and HDHP Maximum Out-of-Pocket Amounts
The IRS has announced 2026 HSA and HDHP limits as follows: Annual HSA contribution limitation. For calendar year 2026, the annual limitation on deductions for HSA contributions under § 223(b)(2)(A)…
- Department of Labor Adds Self-Correction to Voluntary Fiduciary Correction Program
The Department of Labor (DOL) published significant updates to its Voluntary Fiduciary Correction Program (VFCP) on January 15, 2025. These updates are designed to make it easier for employers and…
2024
- IRS Announces COLA Adjusted Retirement Plan Limitations for 2025
The Internal Revenue Service released Notice 2024-80 announcing cost of living adjustments affecting dollar limitations for pension plans and other retirement-related items for tax year 2025.…
2023
- IRS Announces COLA Adjusted Retirement Plan Limitations for 2024
The Internal Revenue Service released Notice 2023-75 announcing cost of living adjustments affecting dollar limitations for pension plans and other retirement-related items for tax year 2024.…
- IRS Announces 2024 HSA Contribution Limits, HDHP Minimum Deductibles and HDHP Maximum Out-of-Pocket Amounts
The IRS has announced 2024 HSA and HDHP limits as follows: Annual HSA contribution limitation. For calendar year 2024, the annual limitation on deductions for HSA contributions under § 223(b)(2)(A)…
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
- IRS Announces COLA Adjusted Retirement Plan Limitations for 2022
The Internal Revenue Service today released Notice 2021-61 announcing cost of living adjustments affecting dollar limitations for pension plans and other retirement-related items for tax year 2022.…
- IRS Announces 2022 HSA Contribution Limits, HDHP Minimum Deductibles and HDHP Maximum Out-of-Pocket Amounts
The IRS has announced 2022 HSA and HDHP limits as follows: Annual HSA contribution limitation. For calendar year 2022, the annual limitation on deductions for HSA contributions under § 223(b)(2)(A)…
- 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…
- Employee Benefits Relief in the Year-End COVID-19 Stimulus Legislation
The Consolidated Appropriations Act, 2021 (H.R. 133) (the “Act”) was passed by both houses of Congress on December 21, 2020, and signed into law by the President on December 27, 2020. The Act is an…
2020
- Webinar: The Must-Do’s and Common Mistakes of Employee Benefit Planning
Lisa Dursey joins Stephanie Rising of The Rising Effect in a 15-minute webinar discussing the must-do’s and common mistakes of administering employee benefit plans. This webinar provides a concise…
- IRS Announces COLA Adjusted Retirement Plan Limitations for 2021
The Internal Revenue Service today released Notice 2020-79 announcing cost of living adjustments affecting dollar limitations for pension plans and other retirement-related items for tax year 2021.…
- IRS Announces 2021 HSA Contribution Limits, HDHP Minimum Deductibles and HDHP Maximum Out-of-Pocket Amounts
The IRS has announced 2021 HSA and HDHP limits as follows: Annual HSA contribution limitation. For calendar year 2021, the annual limitation on deductions for HSA contributions under § 223(b)(2)(A)…
- 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…
2019
- Departments of Labor, HHS and Treasury Clarify Application of Drug Manufacturer Coupons to Annual Cost Sharing Limitations
The recent final HHS Notice of Benefit and Payment Parameters for 2020 (2020 NBPP Final Rule), addresses how direct support offered by drug manufacturers to enrollees for specific prescription brand…
- ERISA Benefits Law Attorney Erwin Kratz Named to the Best Lawyers in America© 2020
ERISA Benefits Law attorney Erwin Kratz was recently selected by his peers for inclusion in The Best Lawyers in America© 2020 in the practice area of Employee Benefits (ERISA) Law. Mr. Kratz has been…
- Final Rules Expand Availability of Health Reimbursement Arrangements and Other Account-Based Group Health Plans
On June 13, 2019 the U.S. Departments of Health and Human Services, Labor, and the Treasury (the Departments) issued final rules that the Departments stated “will provide hundreds of thousands of…
- HHS Proposes to Revise ACA Section 1557 Nondiscrimination Rules
The U.S. Department of Health and Human Services (HHS) is issuing a proposed rule to revise regulations implementing and enforcing Section 1557 of the Affordable Care Act (ACA). Section 1557 prohibits…
- IRS Announces 2020 HSA Contribution Limits, HDHP Minimum Deductibles and HDHP Maximum Out-of-Pocket Amounts
IRS has set 2020 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under § 223 of the Internal Revenue Code
- DC District Court Invalidates Significant Provisions of the DOL Association Health Plan Rules
On March 28, 2019, the U.S. District Court for the District of Columbia found significant provisions of the Department of Labor’s (DOL’s) final rule expanding the availability of association health…
2018
- ERISA Benefits Law Receives Recognition as a Top Tier Law firm in 2019 U.S. News – Best Lawyers® “Best Law Firms” Rankings
We are happy to announce that ERISA Benefits Law has again been recognized as a top tier law firm in the 2019 U.S. News – Best Lawyers® “Best Law Firms” rankings. The firm received a Tier 1…
- Attorney Erwin Kratz Named to the Best Lawyers in America© 2019
ERISA Benefits Law attorney Erwin Kratz was recently selected by his peers for inclusion in The Best Lawyers in America© 2019 in the practice area of Employee Benefits (ERISA) Law. Mr. Kratz has been…
- 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…
- IRS Posts Explanation and Forms of Letters Used to Close Employer Mandate Inquiries
The IRS has posted an explanation of the various Letters 227, which the IRS will use to acknowledge the closure of an Employer Shared Responsibility Payment (ESRP) inquiry, or to provide the next…
- IRS Announces 2019 HSA Contribution Limits, HDHP Minimum Deductibles and HDHP Maximum Out-of-Pocket Amounts
The IRS has announced 2019 HSA and HDHP limits as follows: Annual HSA contribution limitation. For calendar year 2019, the annual limitation on deductions for HSA contributions under § 223(b)(2)(A)…
- IRS Grants Relief Raising the 2018 Annual HSA Contribution Limit for Family Coverage Back up to $6,900
On April 26, 2018 the Internal Revenue Service issued Revenue Procedure 2018-27, which provides relief for 2018 for taxpayers with family coverage under a High Deductible Health Plan (HDHP) who…
- 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…
- IRS Revises 2018 Annual HSA Contribution Limit for Family Coverage to $6,850 (down from $6,900)
The IRS has issued Rev. Proc. 2018-18, which revises the previously-published annual limitation on deductions under Code § 223(b)(2)(B) for 2018 for an individual with family coverage under a high…
- Supreme Court Rejects “Yard-Man” Inference of Vesting of Retiree Health Benefits
The United States Supreme Court has ruled in the case of CNH Indus. N.V. v. Reese, that courts cannot simply infer lifetime vesting of retiree health benefits from a collective bargaining agreement.…
- IRS Releases Sample Notice CP 220J Notice of Assessment of Employer Mandate Penalty
The IRS has released a sample of Notice CP 220J, which the IRS will use to notify applicable large employers (ALEs) that it has charged them an employer mandate penalty under Code § 4980H for failure…
- Updated Disability Claims Procedures Go Into Effect April 2, 2018
The Department of Labor’s final rules updating the procedures for disability claims go into effect on April 2, 2018. This post summarizes the new rules; which plans are affected by the new rules…
- Cadillac Tax Delayed to 2022
The legislation passed by Congress and signed by President Trump on January 22, 2018 to continue funding the government through February 8, 2018 also delays the “Cadillac Tax” another two years. The…
2017
- Updated Form 5500s Released for 2017
The U.S. Department of Labor’s Employee Benefits Security Administration, the IRS, and the Pension Benefit Guaranty Corporation (PBGC) have released advance informational copies of the 2017 Form 5500…
- IRS Will Begin Assessing 2015 Employer Shared Responsibility Payments in Late 2017
The Internal Revenue Service has issued some updated Q&As explaining how it will notify employers that it intends to assess employer mandate penalties for 2015. The new Q&As (
- IRS Notice 2017-67 Provides Guidance On Qualified Small Employer Health Reimbursement Arrangements
IRS Notice 2017-67 provides guidance on the requirements for providing qualified small employer health reimbursement arrangement (QSEHRA) under section 9831(d) of the Internal Revenue Code (Code), the…
- 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…
- IRS Announces 2018 Inflation Adjusted Amounts for Health Savings Accounts (HSAs)
The IRS has announced 2018 HSA limits as follows: Annual contribution limitation. For calendar year 2018, the annual limitation on deductions for HSA contributions under § 223(b)(2)(A) for an…
- 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
- Qualified Employer Health Reimbursement Arrangements Permitted for Small Employers
The House and the Senate recently passed, and President Obama has signed, the “21st Century Cures Act”, which includes a provision exempting small employer health reimbursement arrangements (HRAs)…
- Welfare Benefits Strategies For Small to Mid-Size Employers After The ACA
Lovitt & Touche’s Chris Helin has a great article out detailing two innovative approaches to dealing with the challenges posed to small and mid-sized businesses resulting from the continued rise in…
- 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…
- ERISA Benefits Law Receives Recognition as a Top Tier Law firm in 2017 U.S. News – Best Lawyers® “Best Law Firms” Rankings
Just eight months after opening its doors as a niche ERISA and employee benefits law firm focused on providing the highest quality legal services at the most affordable rates anywhere, ERISA Benefits…
- OSHA Issues Final Rules for Handling ACA Retaliation Claims
The Department of Labor’s Occupational Safety and Health Administration has published a final rule establishing procedures, time frames and burdens of proof for handling whistleblower complaints under…
- 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…
- DOL Adjusts ERISA Penalties
The Department of Labor, Employee Benefits Security Administration has issued interim final rules increasing certain DOL compliance penalties effective as of August 1, 2016. The highlights are: The…
- EEOC Issues Sample Notice For Employers Offering Wellness Programs (to Comply with Recently Issued ADA Rules)
The U.S. Equal Employment Opportunity Commission (EEOC) has posted a sample notice that will help employers who have wellness programs comply with their obligations under the recently issued Americans…
- IRS Information Letters Provide Further Guidance on “Employer Payment Plans”
The IRS has released a series of information letters providing further guidance on the application of ACA group health plan market reforms to various types of employer health care arrangements. These…
- IRS Publishes Affordable Care Act Estimator Tools
The IRS Taxpayer Advocate Service has posted several useful tools for individuals and employers to help determine how the ACA may affect them and to estimate ACA related credits and payments. The…
- IRS Clarifies Tax Treatment of Wellness Program Rewards
The IRS Chief Counsel Advice has issued a Memorandum explaining that an employer may not exclude from an employee’s income under section 105 or section 106: 1) cash rewards paid to an employee for…
- US District Court for DC Rules Payment of Some ACA Subsidies is Unconstitutional without Separate Appropriation
The U.S. District Court for the District of Columbia has ruled that certain Affordable Care Act subsidies designed to reduce deductibles, co-pays, and other means of “cost sharing” by insurers cannot…
- IRS Announces 2017 Inflation Adjusted Amounts for Health Savings Accounts (HSAs)
The IRS has announced 2017 HSA limits as follows: Annual contribution limitation. For calendar year 2017, the annual limitation on deductions under § 223(b)(2)(A) for an individual with self-only…
- 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…
- Plan Imposed Limitations Period Must be in Benefit Denial Notice
The First Circuit recently ruled that it will not enforce a plan-imposed deadline for filing a lawsuit because the deadline was not set forth in the plan’s benefit denial notices. Santana-Diaz v.…
- 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…
- Supreme Court Rules ERISA Equitable Relief Can’t Reach Nontraceable Settlement Proceeds
Employee benefits plans regulated by the Employee Retirement Income Security Act of 1974 (ERISA or Act) often contain subrogation clauses requiring a plan participant to reimburse the plan for medical…
2015
- IRS Extends 2015 Deadlines for Health Information Reporting Returns
IRS announced today that it is extending the due dates for the 2015 information reporting requirements under sections 6055 and 6056 of the Code. Specifically, Notice 2016-4 extends the due date: (1)…
- Cadillac Tax Delayed Until 2020
The 2016 omnibus spending bill unveiled by Congressional leaders on December 15 and signed by the President on December 18 includes a two year delay in the Cadillac Tax. In addition to delaying the…
- DOL and IRS Release Updated Form 5500 Series for 2015
DOL and IRS recently posted the new 2015 Form 5500, Form 5500-SF, and a draft of the 2015 Form 5500-EZ. Of significance is the “IRS Compliance Questions” added to the various forms and schedules…
- EEOC Issues Proposed Regulations Regarding Wellness Program Incentives
The Equal Employment Opportunity Commission (EEOC) has issued proposed regulations under Title II of the Genetic Information Nondiscrimination Act (GINA) regarding employer wellness programs that are…
- ACA Automatic Enrollment Repealed
There is good news for employers with more than 200 employees in the recently announced budget deal: The deal repeals the automatic enrollment requirement that was originally enacted as part of the…
- DOL Opinion Finds Stop Loss Policy is not a Plan Asset
DOL recently issued Advisory Opinion 2015-02A, concluding that an employer’s stop loss policy, purchased to manage the risk associated with its liabilities under a self insured medical plan, was not a…
- Health Care Coverage Information Returns – Update
Final Versions of 2015 Health Care Information Reporting Forms Now Available The Internal Revenue Service has released the final versions of two key 2015 forms and the related instructions that…
- Exchange Notices to Employers When Employees Receive Premium Tax Credits
CMS just announced that, beginning in 2016, all Healthcare.gov exchanges will start to notify certain employers if one or more of their employees has received an advance payment of premium tax…
- Final Rules Regarding Religious Accommodation of Contraceptive Coverage Mandate
On July 14, 2015 the IRS, DOL and HHS will jointly issue final rules regarding no additional cost preventive services, including contraceptive services, under the Affordable Care Act. The final rules…
- Supreme Court Obergefell Decision Impacts Employer Welfare Benefit Plans
Today’s Supreme Court decision in Obergefell v. Hodges, requiring all 50 States to license same sex marriages, has two immediate implications for employer-sponsored welfare benefit plans: 1. Do your…
- 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…
- Class Action Lawsuit Accusing Employer of Reducing Employees’ Hours to Avoid Providing ACA Health Coverage
A May 8, 2015 class action lawsuit filed in New York alleges restaurant chain Dave & Buster’s, Inc. violated ERISA Section 510, which prohibits interfering with an employee’s attainment of an employee…
- IRS Updates Health Savings Account Limits for 2016
The IRS has updated the Health Savings Account (HSA) limits for 2016: The annual limit on HSA contributions for individuals with self only coverage under a High Deductible Health Plan (HDHP) is $3,350…
- 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…
- Final Rule Expanding Excepted Benefits to Include Limited Wrap Around Coverage
The U.S. Departments of Labor (DOL), Health and Human Services (HHS), and Treasury published final rules on March 18, 2015 to amend the definition of excepted benefits to include certain limited…
- CMS 2016 Payment Notice effectively embeds individual out of pocket limit in family HDHPs
The Health and Human Services (HHS) Centers for Medicare & Medicaid Services (CMS), recently issued its final 2016 Notice of Benefit and Payment Parameters (2016 Payment Notice), in which it stated…
- IRS Proposes Various Approaches to Cadillac Tax Implementation
IRS released Notice 2015-16 on February 23, 2015. The notice describes potential approaches the IRS may take in developing regulations to implement the Cadillac Tax, which imposes a 40% excise tax on…
- 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…
- Calculating and Paying the Excise Tax for Violating the ACA Market Reforms
Code Section 4980D imposes an excise tax equal to $100 per day per individual (theoretically, $36,500 per year per person) for not complying with the ACA market reforms. For employers with “employer…
- Filing Requirements for IRS Forms 1094 and 1095
The IRS has released final Forms 1094 and 1095, which will be used to enforce the ACA employer mandate penalties and the individual mandate and tax credit eligibility rules. These forms must first be…
- IRS Announces Transition Relief for Employer Payment Plans (IRS Notice 2015-17)
IRS Notice 2015-17 provides transition relief for employers that are not Applicable Large Employers (“ALEs”) (i.e. those with less than 50 FTEs) that pay, or reimburse employees for individual health…