Employer Resource Library

Consolidated Appropriations Act: Employee Benefits Provisions

1/28/2021

The Consolidated Appropriations Act, 2021 (CAA), which was signed into law on Dec. 27, 2020, includes many provisions affecting employers, group health plan sponsors, health benefits brokers and health insurance issuers. This Compliance Overview summarizes the employee benefits provisions relating to tax-favored accounts, surprise medical billing, health care transparency and mental health parity. It also includes various tax provisions that may be of interest to employers.

2021 Health Plan Compliance Deadlines

1/28/2021

Employers must comply with numerous reporting and disclosure requirements throughout the year in connection with their group health plans. This Compliance Overview explains key 2021 compliance deadlines for employer-sponsored group health plans. It also outlines group health plan notices that employers must provide annually.

Employee Benefit Plan Limits for 2021

11/25/2020

Many employee benefits (such as HSAs, health FSAs and transportation fringe benefit plans) are subject to annual dollar limits that are periodically updated for inflation. This Compliance Overview includes a chart of the inflation-adjusted limits for 2021.

2021 State Minimum Wage Rates

10/28/2020

Twenty-four states have announced higher minimum wage rates for 2021. While most of these changes become effective in January, new rates in New York, Nevada, Oregon and Connecticut become effective on different dates. This document has been updated to reflect additional minimum wage announcements published on Oct. 15, 2020.

Open Enrollment 2021 - Benefit Notices

9/29/2020

Employers that sponsor group health plans should provide certain benefit notices in connection with their plans’ open enrollment periods. This Compliance Overview includes a chart that summarizes the benefit notices that employers should provide in connection with their 2021 open enrollment periods.

HIPAA Compliance for Business Associates

7/23/2020

Companies that have access to protected health information (PHI) on behalf of an employer's group health plan typically qualify as "business associates" under HIPAA's Privacy, Security and Breach Notification Rules. For example, TPAs and insurance brokers are business associates if they have access to PHI. This Compliance Overview addresses the compliance requirements for business associates under the HIPAA Rules.

COVID-19 Relief Extends Certain Employee Benefit Plan Deadlines

5/26/2020

This Compliance Overview summarizes the participant deadline extensions under a final rule from the U.S. Department of Labor (DOL), which affect COBRA continuation coverage, special enrollment periods, claims for benefits, appeals of denied claims and external review of certain claims. It also includes the deadline extension pursuant to the DOL’s Disaster Relief Notice 2020-01, for notices and disclosures required under the Employee Retirement Income Security Act (ERISA).

Employee Compensation and Benefits During Closures and Furloughs

3/28/2020

As business closures increase due to the COVID-19 pandemic, employers are faced with questions about compensation and health benefit coverage for their employees. Government relief measures may provide compensation for businesses and individuals in certain situations. In other cases, existing rules on employee rights will apply. This Compliance Overview provides a summary of the issues that employers may encounter when terminating or suspending employment due to COVID-19.

Affordable Care Act: 2020 Compliance Checklist

11/26/2019

Several ACA requirements will be affected by changes that take effect in 2020, such as increased dollar limits and affordability percentages. To prepare for 2020, employers should review upcoming requirements and develop a compliance strategy. This ACA Overview provides an ACA compliance checklist for 2020.

Comparing Different Types of HRAs

11/26/2019

Implementing a health reimbursement arrangement (HRA) can be difficult for employers because there are many plan design rules for these accounts. This Compliance Overview compares key features for the different types of HRAs, including individual coverage HRAs (ICHRAs), excepted benefit HRAs (EBHRAs), retiree-only HRAs and traditional HRAs that are integrated with the employer's group health plan.

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Consolidated Appropriations Act: Employee Benefits Provisions

2021 Health Plan Compliance Deadlines

Employee Benefit Plan Limits for 2021

2021 State Minimum Wage Rates

Open Enrollment 2021 - Benefit Notices

HIPAA Compliance for Business Associates

COVID-19 Relief Extends Certain Employee Benefit Plan Deadlines

Employee Compensation and Benefits During Closures and Furloughs

Affordable Care Act: 2020 Compliance Checklist

Comparing Different Types of HRAs

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