Insights

On January 20, 2022, Commissioner Houdek issued a bulletin asking health plan issuers to review their policies to make it easier for patients to use telehealth services. Since COVID-19 continues to place a strain on in-patient facilities, the commissioner asks that issuers help by encouraging patients to use telehealth services as an alternative way to access medical care. In addition, the commissioner asks issuers to ensure that their networks are robust enough to meet increased demand for tel

The COVID-19 Massachusetts Emergency Paid Sick Leave (MA EPSL) was initially scheduled to end on September 30, 2021, or until the exhaustion of $75 million in program funds, whichever came first. However, on September 29, 2021, Gov. Baker approved legislation extending Massachusetts COVID-19 Paid Sick Leave through April 1, 2022, or the exhaustion of $75 million in program funds, whichever is earlier. As a reminder, MA EPSL requires employers to provide up to 40 hours of leave for Massachusetts

On January 14, 2022, the DOL published a final rule adjusting civil monetary penalties under ERISA. The annual adjustments relate to a wide range of compliance issues and are based on the percentage increase in the consumer price index for all urban consumers (CPI-U) from October of the preceding year. The DOL last adjusted certain penalties under ERISA in January of 2021. Highlights of the penalties that may be levied against sponsors of ERISA-covered plans include: Failure to file Form 55

On December 28, 2021, the Eleventh Circuit Court of Appeals (Eleventh Circuit) affirmed a lower court's decision granting summary judgment in favor of Allstate Insurance Company ('Allstate') in an ERISA class action lawsuit. The case, Klaas v. Allstate Ins. Co., was brought by two groups of retirees who challenged Allstate's decision to stop paying their life insurance premiums. For several decades, Allstate offered eligible employees life insurance benefits that continued into retirement. The

On January 19, 2022, Commissioner Conway adopted Emergency Regulation 22-E-03. This regulation creates a special enrollment period in the state that allows enrollment in an individual health benefit plan from January 16, 2022, through March 16, 2022. The commissioner adopted this emergency regulation in response to local wildfires and the rise of the Omicron variant. Any coverage provided by an individual health plan that a person enrolls in during this special enrollment period will have an ef

On January 19, 2022, Commissioner Conway adopted Emergency Regulation 22-E-04. This regulation requires carriers regulated by the state to immediately cover all FDA authorized or approved vaccines for COVID-19 throughout the duration of the COVID-19 recovery, including all associated costs of administration and no cost-sharing. In addition, the regulation establishes a reasonable rate for COVID-19 vaccine administration as $41.18 and requires carriers to reimburse out-of-network providers admin

On January 19, 2022, Gov. Murphy signed Executive Order No. 283 requiring covered workers at healthcare facilities and high-risk congregate settings to be up to date with their COVID-19 vaccinations, including having received booster shots when they are eligible. The new requirement was imposed to strengthen protections against the spread of COVID-19 and the Omicron variant to vulnerable populations across the state. Examples of covered health and high-risk congregate settings covered facilitie

On January 18, 2022, the IRS released Notice 2022-6, which provides updated guidance regarding when payments from qualified retirement plans (including 401(k) plans) are considered substantially equal periodic payments that are not subject to the 10% premature withdrawal tax on early distributions. Notice 2022-6 modifies and supersedes Revenue Ruling 2002-62. Substantially equal period payments are plan distributions based on the life expectancy of the account owner (or account owner and benef

On January 13, 2022, the IRS released a draft of the 2022 Publication 15-A, the Employer's Supplemental Tax Guide. This publication supplements Publication 15 and contains specialized and detailed employment tax information. The IRS updates Publication 15-A each year to incorporate any recent administrative, reporting or regulatory changes. The 2022 updates include information on the redesigned Form W-4P and the new Form W-4R. Form W-4P will now be used to request withholding on periodic pensi