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[Guidance Overview]
"[T]his new disclosure requirement ... requires disclosure of the factors used to determine that an NQTL will apply, and the evidentiary standards used for the factors, requiring that every factor is defined."
Groom Law Group
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[Guidance Overview]
"The new law details specific items that must be disclosed by the service provider to the plan fiduciary, including a description of the services provided and a description of all covered direct and indirect compensation. The disclosure requirements will be effective December 27, 2021."
Proskauer
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[Guidance Overview]
"The due date for employer to provide the Form 1095-C to individuals has once again been extended ... The multiemployer interim guidance is still applicable for 2020.... Special codes have been added for reporting offers of an Individual Coverage HRA (ICHRA) and additional information is required[.]"
Holland & Hart LLP
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[Guidance Overview]
"Employers that provided paid family and medical leave during the 2020 tax year -- especially those that also provided paid leave related to COVID-19 -- will want to review the updated [Form 8994] and instructions when preparing their tax return"
Thomson Reuters / EBIA
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[Guidance Overview]
"[T]he cities of Oakland and San Jose, and the County of Los Angeles, have local ordinances in place that apply to both smaller and larger employers. Many other jurisdictions are considering enacting similar ordinances[.]"
Liebert Cassidy Whitmore
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[Guidance Overview]
"[T]he ordinance simply extends the period of time in which employees must use the mandated leave. The ordinance does not require an employer to replenish an employee's PHELO leave account."
Ogletree Deakins
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"The Ninth Circuit reversed a district court's holding that the employer had no fiduciary duty under [ERISA], aside from providing an insurance certificate/summary plan description (SPD), to notify the participant that his life insurance coverage would end.... In the court's view, the certificate/SPD was ambiguous[.]" [Estate of Foster v. American Marine Servs. Group Benefit Plan, No. 20-35023 (9th Cir. Feb. 9, 2021)]
Thomson Reuters Practical Law
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"[The] bill would dramatically expand federal employees' access to paid leave needed in connection with the pandemic, offering up to 600 hours of time off for those who are unable to work due to COVID-19 symptoms or self-isolation orders and those who need to care for a child whose school or daycare center is closed or relying on virtual learning."
Government Executive
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BenefitsLink Health & Welfare Plans Newsletter, ISSN no. 1536-9595. Copyright 2021 BenefitsLink.com, Inc. All materials contained in this newsletter are protected by United States copyright law and may not be reproduced, distributed, transmitted, displayed, published or broadcast without the prior written permission of BenefitsLink.com, Inc., or in the case of third party materials, the owner of those materials. You may not alter or remove any trademark, copyright or other notices from copies of the content.
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