Partial list of benefit-related provisions (changes from the Spring 2022 IRS Regulatory Agenda are noted):

Proposed Rules

• Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057
• Nondiscrimination Relief for Closed Defined Benefit Plans
• Provider Nondiscrimination Requirements for Group Health Plans and Health Insurance Issuers in the Group and Individual Markets
• Mental Health Parity and Addiction Equity Act and the Consolidated Appropriations Act, 2021
• Requirements in Connection With Coverage of Certain Preventive Services
• Requirements Related to Advanced Explanation of Benefits and Other Provisions Under the Consolidated Appropriations Act, 2021
• Trust Arrangements That Utilize Cash Value Insurance Policies to Provide Welfare Benefits (New)
• Certain Trust Arrangements Seeking to Qualify for Exception for Collectively Bargained Welfare Benefit Funds under Section 419A(f)(5) (New)
• Independent Dispute Resolution Operations

Final Rules

• Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions
• Application of Normal Retirement Age Regulations to Governmental Plans
• Additional Rules Regarding Information Reporting of Minimum Essential Coverage
• Withholding on Certain Retirement Plan Distributions Under Section 3405(a) and (b)
• MEPs and the Unified Plan Rule
• Guidance on 401(a)(9) Required Minimum Distributions
• Information Reporting of Health Insurance Coverage and Other Issues Under Sections 6055 and 6056
• Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement

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