Insights

On February 21, 2023, the IRS published final regulations (T.D.9972), significantly expanding the electronic filing mandate for various returns, including Forms 1094 and 1095-C, 1099-series and Forms W-2 beginning in 2024. The final regulations reflect changes made by the Taxpayer First Act of 2019 to increase electronic filing requirements. The reason for the delayed application date to 2024 is to give sufficient time for impacted filers and vendors to prepare for an increase in electronic fil

The IRS has released updated versions of Publications 502 and 503 for the 2022 tax year. Publication 502 describes medical expenses taxpayers can deduct on the 2022 federal tax returns, while Publication 503 explains the requirements necessary for taxpayers to claim the dependent care tax credit for child and dependent care expenses. The updated version of Publication 502 is virtually identical to that of 2021, with two substantive changes: The standard mileage rate for the use of a vehicle

On February 6, 2023, New Jersey Gov. Murphy signed into the law commonly called 'The New Jersey Temporary Workers' Bill of Rights (A1474 2R),' which requires temporary staffing agencies and their clients in certain industries to equalize the compensation and benefits of temporary workers with that of regular employees, provide each temporary worker with a detailed itemized statement of wage and deduction information and other requirements. The applicable industry includes food preparation and s

Rhode Island now requires group health plans issued or renewed after January 1, 2023, to establish a new special enrollment period for pregnant individuals to enroll mid-year. The special enrollment period extends throughout the pregnancy. Coverage must be effective as of the first month the pregnant individual applies for coverage. It appears the event would apply to any individual eligible under the group health plan who becomes pregnant, including the employee, spouse, domestic partner or ch

On January 26, 2023, the US Court of Appeals for the Ninth Circuit released an opinion that expands upon its previously released memorandum disposition reversing a district court's judgment that United Behavioral Health (UBH) wrongfully denied benefits to plaintiffs by using overly restrictive criteria for administering claims for treatment of mental health and substance abuse disorders. Plaintiffs initially filed suit against UBH in 2014, bringing claims under ERISA against the insurer for br

On January 19, 2023, the federal Office of Child Support Enforcement (OCSE) issued updates to the National Medical Support Notice (NMSN) and the instructions for the form. OCSE is the federal government agency that oversees the national child support program. It maintains the NMSN, which is the official form child support agencies send to employers to ensure that children receive healthcare coverage when available and required as part of a child support order. The NMSN has two parts, Part A an

On January 10, 2023, the Department of Insurance and Financial Services published a consumer guide to help consumers in the state understand the state's surprise billing law. Act 368, signed into law in 2020, prohibits out-of-network providers in the state from billing a patient for an amount greater than the applicable in-network coinsurance, copay or deductible. Instead, the out-of-network provider must submit a claim to the patient's insurer for an amount established in the law. This prohibi

On February 6, 2023, the Division of Insurance issued a Consumer Advisory reminding insurers regulated by the state of their obligation to cover contraceptive services to insureds at no cost. This obligation prohibits insurers from charging copayments, deductibles or coinsurance amounts to the individual seeking those services. The ACA requires insurers to provide this coverage for a range of recommended preventative services (including tubal ligation surgery) and prohibits imposing any cost-s

On January 20, 2023, the Division of Insurance issued a Consumer Advisory that announced that plans issued in the state must cover certain gender-affirming care services starting in 2023. Gender-affirming care services are also included as an essential health benefit (EHB) in the state's benchmark plan. The division also prepared a PDF guide for this coverage. Employers with plans governed by the state or with policies that adopted the state's benchmark plan should be aware of this new area of