"[T]he Consolidated Appropriations Act of 2021 ... extended through 2025 the ability to treat reimbursements of student loans as tax-free under IRC Section 127. Creating or expanding an [educational assistance plan] may be an attractive way to recruit and retain dedicated employees, particularly during difficult labor market conditions."  MORE >>

"If finalized as drafted, insurers who are covered entities (i.e., receive federal funding) will have to comply with Section 1557 and cannot issue plans that discriminate based on sexual orientation and gender identity ... This will impact coverage required under fully insured plans, as well as self-insured plans who utilize an insurer as a TPA (e.g., where TPAs develop documents or policies on behalf of the self-insured plan, they must comply with Section 1557)."  MORE >>

"[T]he law does not provide a new allotment of leave, but extends the time employees have to use any remaining leave (of the available 80 hours) not already used this year.... [It] also amends the current leave provisions and creates a program to reimburse costs for qualifying small businesses and nonprofits providing COVID-19 [supplemental paid sick leave]."  MORE >>

"[T]he court held that because United had discretion to choose when to accept premiums and when to determine if an employee is eligible for coverage, it has a fiduciary duty to make eligibility determinations for each employee for whom it accepts premiums reasonably proximate to the acceptance of those premiums." [Shields v. United of Omaha Life Ins. Co., No. 21-1290 (1st Cir. Oct. 4, 2022)]  MORE >>

"According to the court, ... the employer's evidence of having sent the disputed COBRA election notice was inadequate. Specifically, the employer provided no evidence: [1] That the COBRA notice was sent by certified or first class mail. [2] Of the employer's standard procedures for generating or mailing COBRA notices. [3] Regarding whether the employer's COBRA notice procedures were followed as to the employee." [Earl v. Jewel Food Stores, Inc., No. 18-8279 (N.D. Ill. Oct. 6, 2022)]  MORE >>

"One in five U.S. adults report that the pandemic had a significant negative impact on their mental health and 44% of large employers say they are either currently or anticipating seeing the effects. Organizations are also responding to the increased demand for behavioral health support, with 85% of large employers who say expanded mental health benefits and coverage is a pandemic change that will continue."  MORE >>

"Opportunities the metaverse(s) present healthcare are undeniable, and one example for the future could be the creation of a metaverse healthcare public good -- a kind of virtual, immersive public health utility model whereby patients can access health services more easily and more efficiently, and which helps reduce staff burnout, workforce shortage issues and the towering elective care backlogs we already face. Many of the digital, remote or telecare solutions created and delivered during COVID hint at this possibility: ... they are early prototypes of what some care delivery services will be in the future."  MORE >>

"[D]uring ERISA's existence, the [DOL] has promulgated a significant amount of regulatory and sub-regulatory guidance concerning the statute. Going forward, whether such guidance will pass judicial scrutiny will be profoundly impacted by the Supreme Court's recent decision in West Virginia v. EPA."  MORE >>