"Based on informal comments from the [DOL], it appears that the tolling of benefit plan deadlines will end on July 10, 2023, ... notwithstanding the legislation that ... [ended] the COVID-19 National Emergency on April 10th.... [T]he April 10th termination of the National Emergency technically means that under the current rule, the tolling period ends a month earlier (on June 9th). However, it appears that the agencies are contemplating changing the rule so that it will still end on July 10 as previously scheduled."  MORE >>

"The COVID-19 NE ends on April 10, 2023. However, per informal DOL guidance, this will not impact the Outbreak Period. The tolling of deadlines under the Outbreak Period will not extend beyond July 10, 2023 (60 days after the initial May 11 anticipated end to the NE). The COVID-19 PHE is set to expire on May 11, 2023."  MORE >>

"With the imminent expiration of the PHE looming, OCR announced that [four prior] notifications of enforcement discretion will terminate on May 11, 2023. However, for the Telehealth Notification only OCR is affording a 90-day transition period through August 9, 2023. During this transition period, OCR will continue to exercise its enforcement discretion and will not impose penalties on health care providers for noncompliance with the HIPAA Rules that occurs in connection with the good faith provision of telehealth."  MORE >>

"Policymakers may be interested in tax policy options that incentivize businesses to provide child care for their employees. One existing option is the Internal Revenue Code Section 45F credit. Available data indicate that the 45F credit is rarely claimed, raising questions about whether the credit is an effective incentive and whether employers view providing child care as a net benefit." [IF12379 Apr. 11, 2023]F  MORE >>

"[Effective] February 19, 2023, ... the Military Leave Pay Protection Act (MLPPA) ... requires private San Francisco employers who have at least 100 employees worldwide, to ... pay their employees the difference between their gross military pay and their gross pay as employees, for up to 30 days in a calendar year.... [T]he San Francisco Office of Labor Standards Enforcement (OLSE) [has] published some helpful FAQs on the application of this new ordinance."  MORE >>

34 pages. "[I]ndividuals with COVID-19 diagnoses saw morbidity and cost increases well in excess of standard medical cost trends once the direct effects of COVID-19 were removed and beyond the recovery period.... Based on the data examined, and the assumptions of reasonable measuring period endpoints, overall claims for members with a COVID-19 diagnosis remained at least 20% higher than before the month of diagnosis, even for periods greater than six months after the diagnosis."  MORE >>

"[HHS] will shortly propose a rule amending the definition of 'lawful presence,' for purposes of Medicaid and [ACA] coverage, to include DACA recipients. ... Under the proposed rule, DACA recipients will be able to apply for coverage through the Health Insurance Marketplace, where they may qualify for financial assistance based on income, and through their state Medicaid agency. Like all other enrollees, eligibility information will be verified electronically when individuals apply for coverage."  MORE >>

110 pages. "This report catalogues what health plans contribute in terms of: [1] Access to health care coverage; [2] Number of jobs the industry generates, both directly and indirectly; [3] Tax revenues paid to support the local economy."  MORE >>

Apr. 2023. "The National Compensation Survey provides comprehensive measures of compensation cost trends and the coverage, costs, and provisions of employer-sponsored benefits in the United States. The Excel tables present December 2022 estimates of paid sick leave and paid vacation plans by length of service requirement, and consolidated leave plan provisions. These estimates were not published with the National Compensation Survey: Employee Benefits in the United States, March 2022 due to the identification of anomalous data that impacted these particular estimates."  MORE >>

"[G]iven the federal government's endorsement of RBP and its proven efficacy in reducing employer costs and expanding participant options, ... the duty of prudence compels fiduciaries to seriously evaluate the potential benefits of RBP for their health insurance plans. Failure to do so could expose fiduciaries to potential liability for breach of their ERISA obligations as they would, in fact, be arguing that their legacy plan, paying an average of 224% of Medicare, is a reasonable and prudent choice for the plan and its participants."  MORE >>

"Savvy human resources and finance leaders have realized that the dimensions of their EBP oversight responsibilities also require skills in governance, administration, and controls. They have learned -- some the hard way -- that those skill sets are equally, if not more, critical than ... investment discipline and must include health and welfare programs. This modern way of thinking is essential for achieving fiduciary excellence and Principled Performance."  MORE >>

"Recently ... a court in the U.S. District Court for the District of Connecticut joined the U.S. District Court for the Southern District of New York to buck the weight of authority and allow for a jury trial for at least some ERISA claims. These cases raise the question of whether there has been a meaningful shift in how courts view fiduciary breach claims or whether these cases are outliers, and why."  MORE >>