Insights

On July 25, 2023, the DOL and CMS released the 2022 MHPAEA Enforcement Fact Sheet. The fact sheet, which is provided annually, summarizes enforcement data and results from MHPAEA investigations closed by the DOL and CMS in the prior fiscal year. The departments simultaneously published related guidance; please see our articles entitled MHPAEA 2023 Report to Congress Focuses on NQTLs and CAA, 2021 Compliance, Departments Announce Proposed Rules to Strengthen MHPAEA, and Technical Release on

On July 25, 2023, the Third Circuit Court of Appeals (the Third Circuit) affirmed an award of damages for retaliation by the United States District Court for the Western District of Pennsylvania. One of the plaintiff’s claims was based on ERISA Section 510, which makes it unlawful to discharge a participant or beneficiary for exercising a right under an employee benefit plan or for the purpose of interfering with the attainment of any right under the plan. The plaintiff in this case was an empl

The IRS recently issued Notice 2023-54, which provides transition relief to address changes made by the SECURE Act and the SECURE 2.0 Act in required minimum distribution (RMD) requirements for qualified plans such as 401(k) plans, IRAs, Roth IRAs, 403(b) plans, and 457(d) eligible deferred compensation plans. RMD rules ensure that qualified retirement accounts are used for their intended purpose by making accountholders draw down their retirement savings upon reaching a certain age. The adjust

Note the focus of this FAQ is on Medicare coverage for individuals age 65 or older, not those who may be Medicare-eligible due to disability. This addresses the effective dates of Part A (inpatient hospital and skilled nursing facilities) and Part B (physician’s visits, outpatient hospital services, durable medical equipment, etc.); however, it does not cover the effective date of Part D (prescription drug coverage) or Part C (also known as Medicare Advantage). Generally, Medicare coverage begi

New technologies are being integrated into the built environment at an unprecedented pace. Within the energy sector, the adoption of new technologies into its built environment portfolios is urgently needed. The global economy is accelerating its journey to ween itself off of fossil fuel energy sources and replace them with sources that bring little to no carbon emissions: renewables. The game is simple – transition fossil fuel energy sources to renewable energy sources as quickly as possible a

Staying on track to meet annual goals means keeping a watchful eye on current market trends and understanding what they could mean for your organization now and moving forward. Having an idea of what today’s trends could mean for tomorrow can be the difference between making a costly error or the right move. With the right information, you’re better positioned for success. As we move into the second half of 2023, the Midyear 2023 Specialty Claims Journal and Trend Report offers a recap on marke

Employers that offer Group Term Life Insurance (GTLI) have several compliance obligations related to this popular employee benefit. Whether the premium for GTLI is entirely employer-paid or employee-paid (referred to as supplemental, voluntary, or optional life policies), GTLI benefits must follow applicable ERISA fiduciary, disclosure, and reporting requirements and IRC Section 79 rules on nondiscrimination and imputed income. In this webinar, the Benefits Compliance team reviewed the complian

“Point solution” programs are specific services that add value to an employer’s major medical plan or benefits program. Point solution programs are generally provided through third-party vendors. They often target benefit plan enhancements that range from specific condition management to digital solutions and apps to overall benefit program simplification. Some common examples of services provided through point solution programs include fertility, musculoskeletal, developmental disability, and

On June 23, 2023, the Office of Superintendent of Insurance (OSI) released Bulletin 2023-017 which provides interim guidance on MEWA registration.  The guidance is directed at what it calls “employee leasing contractors” (otherwise known as professional employee organizations (PEOs)) seeking to register as MEWAs under New Mexico’s new law that codifies employee leasing contractors as MEWAs.   Generally, the guidance acknowledges that the MEWA application requirements as presently writ