Insights

The Departments of Labor, Treasury (IRS) and HHS recently released their semi-annual regulatory agendas. The agencies highlight possible action on several different employee benefit plan issues and are meant to help employers as plan sponsors and industry professionals prepare for potential changes in the benefits compliance world. The agendas do not provide a final timeline or publication dates, but they do provide insight into what could be on the horizon for the upcoming year. Here are some highlights from the agendas:

DOL

• For health and welfare plans:, proposed rules on HRAs and other account-based group health plans
• For health and welfare plans: final rules relating to religious and moral exemptions and accommodations for coverage of contraceptive preventive services under the ACA
• For retirement plans: proposed rules on association retirement plans and other multiple employer plans
• For retirement plans: final rules for adoption of amended and restated voluntary fiduciary correction program, the fiduciary rule and prohibited transaction exemptions
• For retirement plans: final rules on amendment of abandoned plan programs and electronic filing of apprenticeship and training plan notices and top hat statements

Treasury Rule List

• For health and retirement plans: proposed rules on determination of governmental plan status and the definition of “church plan”
• For health plans: proposed rules on medical and dental expenses (for HRA, HSA and FSA reimbursements and individual deductions) and on collectively bargained welfare benefit funds
• For health plans: proposed rules on the Cadillac tax and supplemental rules on the employer mandate
• For health plans: final rules on the health insurance tax (HIT)
• For retirement plans: proposed rules on spousal IRAs, SEPs and IRA technical changes, on hardship distributions from 401(k) plans, and on multiple employer plans (MEPs) and the unified plan rule
• For retirement plans: final rules on qualified non-elective contributions (QNECs) and qualified matching contributions (QMACs)

HHS

• Proposed rules on OTC drugs and sunscreen products, which could potentially impact reimbursements from HRAs, FSAs and HSAs
• Proposed rules on grandfathered health plans in the individual and small group markets
• Proposed rules that rescind the adoption of the standard unique health plan identifier (HPID) and other entity identifier
• Proposed rules on miscellaneous Medicare Secondary Payer (MSP) clarifications and updates and related penalties for MSP reporting requirements

Main Agenda List »
DOL Rule List »
Treasury Rule List »
HHS Rule List »