When Are Disability Benefit Programs Exempt From ERISA?
QUESTION: I am reviewing our company’s employee benefit programs and confirming that they are treated appropriately for ERISA compliance purposes. …
EBSA Highlights Its 2023 Enforcement Results
Fact Sheet: EBSA Restores Over $1.4 Billion to Employee Benefit Plans, Participants, and Beneficiaries Fact Sheet News Release The DOL …
IRS Announces Decreases for 2025 ACA Employer Shared Responsibility Penalties
Rev. Proc. 2024-14 (Feb. 12, 2024) Available at https://www.irs.gov/pub/irs-drop/rp-24-14.pdf The IRS has announced 2025 indexing adjustments to the applicable dollar amount used to …
Agency FAQ (Part 65) Addresses TiC Disclosures for Low-Utilization Items
FAQ About Affordable Care Act Implementation Part 65 (Feb. 2, 2024) Available at https://www.dol.gov/sites/dolgov/files/EBSA/about-ebsa/our-activities/resource-center/faqs/aca-part-65.pdf The DOL, HHS, and IRS have …
DOL Proposed Automatic Portability Regulations: What Defined Contribution Plans Need to Know
Automatic Portability Transaction Regulations, 29 CFR 2550, 89 Fed. Reg. 5624 (Jan. 29, 2024) Proposed Regulations News Release The DOL …
DOL Issues Guidance on Pension-Linked Emergency Savings Accounts
DOL Frequently Asked Questions: Pension-Linked Emergency Savings Accounts (Jan. 17, 2024) DOL FAQs DOL News Release The DOL has released …
IRS Issues Guidance on Anti-Abuse Rules for Pension-Linked Emergency Savings Accounts
IRS Notice 2024-22 (Jan. 12, 2024) IRS Notice News Release The IRS has issued initial guidance regarding anti-abuse rules for …
DOL Rescinds and Replaces FLSA Independent Contractor Regulations
Final Rule: Employee or Independent Contractor Classification Under the Fair Labor Standards Act, 29 CFR Parts 780, 788, and 795, 89 …
Must Our Plan Offer COBRA Coverage to Spouses and Dependents Whose Coverage Was Dropped at Open Enrollment?
QUESTION: When employees drop coverage for dependents or spouses under our company’s group health plan during open enrollment, our practice …
DOL Proposes to Rescind Association Health Plan Regulations
NPRM: Definition of “Employer”—Association Health Plans, 29 CFR Part 2510, 88 Fed. Reg. 87968 (Dec. 20, 2023) Available at https://www.govinfo.gov/content/pkg/FR-2023-12-20/pdf/2023-27510.pdf …