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Health & Welfare Plans Newsletter

June 27, 2022

5 New Job Opportunities 5 New Job Opportunities

 

[Guidance Overview]

GASB Aligns the Accounting for Compensated Absences

"[GASB] issued Statement No. 101, Compensated Absences, to align the recognition and measurement guidance for compensated absences and refine the related disclosure requirements.... The updated guidance is effective for fiscal years beginning after December 15, 2023, and all reporting periods thereafter."  MORE >>

Moss Adams LLP

[Guidance Overview]

Upcoming Deadline icon Sick Leave for All New Mexico Employees Begins July 1

"The New Mexico Healthy Workplaces Act requires all private employers in New Mexico to provide all employees one hour of paid sick leave for every 30 hours worked.... Employees will be able to use earned sick leave for absences due to various reasons ... some of which include family members' illness or injury and reasons relating to domestic abuse and sexual assault."  MORE >>

Jackson Lewis P.C.

Dobbs v. Jackson Women's Health: Implications for Employers and Employer Plan Sponsors

"The Texas and Oklahoma laws are the only ones that explicitly classify employer coverage or reimbursement of abortion services banned in those states through insurance or benefit plans as aiding and abetting unlawful abortion.... There is some risk, however, that state criminal conspiracy and/or aiding and abetting laws may be cited against companies that cover abortion or abortion services, including receipt of abortion medication, within a particular state." [Dobbs v. Jackson Women's Health Org., No. 19-1392 (S. Ct. Jun. 24, 2022)]  MORE >>

Morgan Lewis

Group Health Plans in the Wake of Dobbs v. Jackson Women's Health

"In light of Dobbs, there is no guarantee that the description of the current state of ERISA preemption jurisprudence will provide a safe haven for employers that seek to facilitate reproductive choice in their group health plans. The Supreme Court could, for example, narrow the set of criminal laws that would be ERISA-preempted under the exemption for laws of general applicability." [Dobbs v. Jackson Women's Health Org., No. 19-1392 (S. Ct. Jun. 24, 2022)]  MORE >>

Mintz

Medical Travel Reimbursement Benefits Under the Supreme Court's Dobbs Decision

"Third-party administrators may not be willing or able to administer travel reimbursement programs immediately ... Pharmacy benefit managers (PBMs) and telehealth providers may also be affected by new state restrictions on abortions.... Certain travel and lodging expenses can be reimbursed as 'medical care,' and thus are excludable from income for an employee.... Employers considering reimbursing for certain medical travel -- but not for travel related to mental health or substance-use disorder benefits -- may also want to evaluate risks under [MHPAEA].' [Dobbs v. Jackson Women's Health Org., No. 19-1392 (S. Ct. Jun. 24, 2022)]  MORE >>

Ogletree Deakins

SCOTUS Overturns Roe: Understanding the Impact on Employer-Sponsored Benefit Plans

"In anticipation of the Dobbs decision, employers have extended travel and lodging benefits to abortion and/or other covered medical care that may be hard to access due to state law or policy, while others have expanded it to all covered medical services that are not available within a certain radius of the employee's home.... Some employers are exploring options that don't rely upon carrier or TPA capabilities and may offer more flexibility in design and administration." [Dobbs v. Jackson Women's Health Org., No. 19-1392 (S. Ct. Jun. 24, 2022)]  MORE >>

Mercer

Supreme Court Reverses Sixth Circuit on Medicare Secondary Payer Act Anti-Discrimination Rules

"[The Supreme Court] rejected the Sixth Circuit majority's 'disparate-impact' theory because the text of the Act's anti-discrimination provision 'does not ask about 'the effects of non-differentiating plan terms that treat all individuals equally.' ... And the text of the plan, according to the opinion, did not 'differentiate in the benefits provided to individuals with and without end-stage renal disease,' because it provided the same benefits, 'including the same outpatient dialysis benefits, to individuals with and without end-stage renal disease.' " [Marietta Memorial Hospital Employee Health Benefit Plan v. Da Vita Inc., No. 20-1641 (S. Ct. Jun. 21, 2022)]  MORE >>

Squire Patton Boggs

FTC Votes to Examine PBM Practices

"The Commission is particularly concerned that PBMs' efforts to realize maximum levels of manufacturer-paid rebates and fees (some or all of which are retained by the PBM) result in PBMs preferring higher cost, brand (i.e., patented) drug products on their formularies. The Commission is concerned that such PBM and manufacturer practices diminish the competitive market effect that lower-cost biosimilars and generic drugs would otherwise be having on overall drug pricing."  MORE >>

Wiley Rein LLP

Could Subscription Model Be the Answer to U.S. Health Care Cost Woes?

"Subscription care, an all-encompassing term for membership-style primary care services such as direct primary care (DPC), changes the incentives of the doctors and health care providers to be more proactive in managing the patient's health. The model is designed to be a bridge between modern medicine and a more traditional, less complex health care model."  MORE >>

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Selected New Discussions

ACA Reporting Form 1095-C -- W-2 Safe Harbor for Non-Calendar Year Plan?

"The instructions for completing Form 1095-C state that an employer can only use the W-2 Affordability Safe Harbor if it applies for the entire year. I assume this means calendar year (tax year) as that is the reporting period. Are the rules any different for a non-calendar year health plan?"

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Can I Contribute to My FSA After a Mid-Year Job Switch?

"I had an HSA with my previous employer and had contributed a total of about $2,500 during 2022 until I changed jobs in June of 2022. Can I sign up for an FSA with my new employer and contribute more, up to a total (between the two employers) of the FSA limit (which is about $2,800 for 2022)?"

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Webcasts and Conferences
(Health & Welfare Plans)

The Right Mix: Shaping a Compliant and Supportive Paid Leave Program

July 12, 2022 WEBCAST

Disability Management Employer Coalition [DMEC]

2022 DMEC Annual Conference

August 1, 2022 in CO

Disability Management Employer Coalition [DMEC]

2022 DMEC Virtual Annual Conference

August 31, 2022 WEBCAST

Disability Management Employer Coalition [DMEC]

Last Issue's Most Popular Items

DOL and Recordkeeper Square Off in Confidentiality Disputes

Jackson Lewis P.C.

Text of Supreme Court Opinion: Federal Constitution Does Not Prohibit Each State from Regulating or Prohibiting Abortion (PDF)

Supreme Court of the United States

Transparency in Coverage Requirements: Compliance Deadline Approaching

FordHarrison

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BenefitsLink Retirement Plans Newsletter, ISSN no. 1536-9587.

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