Insights

The Washington Employment Security Department announced recently that the 2023 WA PFML total premium rate will increase to 0.8% of employees' gross wages up to the 2023 Social Security cap of $160,200 in 2023. The new rate is an increase from the current rate of 0.6% capped at the Social Security cap of $147,000 in 2022. The new rate will become effective on January 1, 2023. The total contribution of 0.8% is split between employers and employees depending on the size of an employer. Employers

The Mental Health Parity and Addiction Equity Act (MHPAEA) continues to be an enforcement priority for the Department of Labor. Still, many compliance questions remain. In this webinar, we reviewed the law's requirements, recent enforcement activity and notable litigation. Agenda MHPAEA & NQTLs Refresher 2021 CAA's Comparative Analysis Requirement DOL Enforcement Discussion Participant Lawsuits Examples Looking Ahead & Compliance Takeaways Top Takeaways MHPAEA is not new

On October 11, 2022, the IRS finalized its proposed rule to fix the 'family glitch' in eligibility rules for the ACA premium tax credit (PTC). The new final rule will be effective starting in the 2023 tax year. Under the so-called 'family glitch' circumstance, family members were previously ineligible for a PTC if the cost of self-only coverage was affordable. A PTC for purchasing health insurance on the ACA's marketplace is available to people who do not have access to 'affordable' coverage t

The answer will depend on what 'offered to' employees means. Unless the employer's actions vis-à-vis the supplemental plan stay within the 'voluntary plan safe harbor' or another exemption applies, the benefit will be subject to ERISA. Generally, ERISA applies to any employer-maintained plan, fund, or program providing medical, dental, vision, prescription drug, health FSA, HRA, accident, disability, or death benefits. Despite ERISA's far-reaching application, certain types of plans and progra

On September 7, 2022, the US District Court for the Northern District of Texas issued a ruling in Braidwood Management Inc. v. Becerra, which challenged aspects of the Affordable Care Act's (ACA) preventive services coverage mandate. Under the ACA, insurers and group health plans offering non-grandfathered individual or group health coverage must cover certain preventive services without cost-sharing. The covered requirements include services given an 'A' or 'B' rating from the US Preventive Se

On September 26, 2022, the IRS issued Notice 2022-45, which extends amendment deadlines for retirement plans and IRAs to reflect Section 2202 of the CARES Act and Section 302 of the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (the Relief Act). Specifically, the notice delays deadlines to adopt amendments under Section 2202 of the CARES Act regarding favorable tax treatment for coronavirus-related distributions, increases in permissible loan amounts, and suspensions of plan loan repay

On September 28, 2022, the Office of Insurance Regulation (OIR) issued an emergency order regarding the suspension of rules due to the state of emergency created by Hurricane Ian. The order is directed at entities regulated by the OIR, including life and health insurers. The order extends the time limit for an insured to perform any required act or transmit information or funds regarding certain health or life insurance contracts, which required action on or after September 28, 2022, to Novemb

On October 1, 2022, the US District Court for the Northern District of Texas in Texas v. EEOC issued an order vacating HHS guidance concerning gender-affirming care as arbitrary, capricious and in violation of the Administrative Procedure Act. On March 2, 2022, HHS issued guidance that interpreted Section 1557 of the ACA. Section 1557 prohibits healthcare programs that receive federal funds from discriminating against patients on the basis of sex. The guidance interpreted Section 1557 to prohib