Search the News Archive

Text of GINA Regulations from U.S. Department of Health and Human Services, IRS, DOL

35 pages, from Federal Register of October 7, 2009; 'Prohibiting Discrimination Based on Genetic Information; Interim Final Rules; HIPAA Administrative Simplification; Genetic Information Nondiscrimination Act; Proposed Rules

IRS, EBSA, CMS Proposed Rule on Certain Preventive Services under Affordable Care Act

"The proposed amendments would establish alternative ways to fulfill the requirements of section 2713 of the Public Health Service Act and companion provisions under [ERISA] and [IRC] when health coverage issponsored or arranged by a religious organization that objects to the coverage of contraceptive services for religious reasons and that is not exempt under the final regulations published February 15, 2012."

Treasury, IRS and Labor Announce Plan to Implement Coronavirus-Related Paid Leave for Workers and Tax Credits for Small and Midsize Businesses to Swiftly Recover the Cost of Providing Coronavirus-Related Leave (PDF)

"[T]he U.S. Treasury Department, [IRS], and the [DOL] announced that small and midsize employers can begin taking advantage of two new refundable payroll tax credits, designed to immediately and fully reimburse them, dollar-for-dollar, for the cost of providing Coronavirus-related leave to their employees.... Eligible employers will be able to claim these credits based on qualifying leave they provide between the effective date and Dec. 31, 2020. Equivalent credits are available to self-employed individuals based on similar circumstances.... "For an employee who is unable to work because of Coronavirus quarantine or self-quarantine or has Coronavirus symptoms and is seeking a medical diagnosis, eligible employers may receive a refundable sick leave credit for sick leave at the employee's regular rate of pay, up to $511 per day and $5,110 in the aggregate, for a total of 10 days. For an employee who is caring for someone with Coronavirus, or is caring for a child because the child's school or child care facility is closed, or the child care provider is unavailable due to the Coronavirus, eligible employers may claim a credit for two-thirds of the employee's regular rate of pay, up to $200 per day and $2,000 in the aggregate, for up to 10 days. "Eligible employers are entitled to an additional tax credit determined based on costs to maintain health insurance coverage for the eligible employee during the leave period.... "[F]or an employee who is unable to work because of a need to care for a child whose school or child care facility is closed or whose child care provider is unavailable due to the Coronavirus, eligible employers may receive a refundable child care leave credit. This credit is equal to two-thirds of the employee's regular pay, capped at $200 per day or $10,000 in the aggregate.... "Under guidance that will be released next week, eligible employers who pay qualifying sick or child care leave will be able to retain an amount of the payroll taxes equal to the amount of qualifying sick and child care leave that they paid, rather than deposit them with the IRS. The payroll taxes that are available for retention include withheld federal income taxes, the employee share of Social Security and Medicare taxes, and the employer share of Social Security and Medicare taxes with respect to all employees.... "Under guidance that will be released next week, eligible employers who pay qualifying sick or child care leave will be able to retain an amount of the payroll taxes equal to the amount of qualifying sick and child care leave that they paid, rather than deposit them with the IRS. The payroll taxes that are available for retention include withheld federal income taxes, the employee share of Social Security and Medicare taxes, and the employer share of Social Security and Medicare taxes with respect to all employees. "If there are not sufficient payroll taxes to cover the cost of qualified sick and child care leave paid, employers will be able [to] file a request for an accelerated payment from the IRS. The IRS expects to process these requests in two weeks or less. The details of this new, expedited procedure will be announced next week.... "Labor will be issuing a temporary non-enforcement policy that provides a period of time for employers to come into compliance with the Act. Under this policy, Labor will not bring an enforcement action against any employer for violations of the Act so long as the employer has acted reasonably and in good faith to comply with the Act. Labor will instead focus on compliance assistance during the 30-day period."

Text of Agency Interim Final Rule and Comment Request: Moral Exemptions and Accommodations for Coverage of Certain Preventive Services Under the ACA

100 pages. "These interim final rules expand exemptions to protect moral convictions for certain entities and individuals whose health plans are subject to a mandate of contraceptive overage through guidance issued pursuant to the [ACA]. These rules do not alter the discretion of the Health Resources and Services Administration, a component of [HHS], to maintain the guidelines requiring contraceptive coverage where no regulatorily recognized objection exists. These rules also provide certain morally objecting entities access to the voluntary 'accommodation' process regarding such coverage....These interim final rules are effective on October 6, 2017.... Written comments on these interim final rules are invited and must be received by December 5, 2017."

Text of Agency Interim Final Rule and Comment Request: Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the ACA

163 pages. "These interim final rules expand exemptions to protect religious beliefs for certain entities and individuals whose health plans are subject to a mandate of contraceptive coverage through guidance issued pursuant to the [ACA].... These rules also leave the 'accommodation' process in place as an optional process for certain exempt entities that wish to use it voluntarily.... These interim final rules and temporary regulations are effective on October 6, 2017.... Written comments on these interim final rules are invited and must be received by December 5, 2017."

Text of Final Regs on Coverage of Certain Preventive Services Under the Affordable Care Act (PDF)

110 pages. Excerpt: "The Departments received over 400,000 comments (many of them standardized form letters) in response to the proposed regulations.... Based on their review of these comments, the Departments are finalizing without change the definition of religious employer in the proposed regulations. As indicated in the preamble to the proposed regulations (78 FR 8461), the simplified and clarified definition of religious employer does not expand the universe of religious employers that qualify for the exemption beyond that which was intended in the 2012 final regulations, but only eliminates any perceived potential disincentive for religious employers to provide educational, charitable, and social services to their communities."

Text of Agency FAQs on ACA Implementation: Set 11: Notice of Coverage Options, HRAs, Fixed Indemnity Insurance, and Payment of PCORI Fees

[Editor's Note: This set of eight Frequently Asked Questions addresses the employer notice of coverage options, health reimbursement arrangements, disclosure of information related to firearms, employer group waiver plans supplementing Medicare Part D, fixed indemnity insurance and payment of PCORI fees.] Excerpt: "The Department of Labor has concluded that the notice requirement under FLSA section 18B will not take effect on March 1, 2013 for several reasons. First, this notice should be coordinated with HHS's educational efforts and Internal Revenue Service (IRS) guidance on minimum value. Second, we are committed to a smooth implementation process including providing employers with sufficient time to comply and selecting an applicability date that ensures that employees receive the information at a meaningful time. The Department of Labor expects that the timing for distribution of notices will be the late summer or fall of 2013, which will coordinate with the open enrollment period for Exchanges."

Text of IRS/DOL/HHS Request for Information Regarding Value-Based Insurance Design in Connection with Preventive Care Benefits (PDF)

Excerpt: "This document contains a request for information on how group health plans and health insurance issuers can employ value-basedinsurance design in the coverage of recommended preventive services. Comments are due on or before February 28, 2011."

Text of DOL and IRS Extension of Certain Timeframes for Employee Benefit Plans, Participants, Beneficiaries, Qualified Beneficiaries, and Claimants Affected by Hurricane Helene, Tropical Storm Helene, or Hurricane Milton

"This document announces the extension of certain timeframes under [ERISA] and the Internal Revenue Code for group health plans, disability and other welfare plans, pension plans, and participants, beneficiaries, qualified beneficiaries, and claimants of these plans affected by Hurricane Helene, Tropical Storm Helene, or Hurricane Milton.... The relief provided by this document supplements other disaster relief guidance issued by the Agencies ... Special Enrollment timeframes ... COBRA timeframes ... Claims procedure timeframes ... External review process timeframes."

Text of DOL, IRS and PBGC Proposed Revisions to Form 5500 Annual Information Return/Reports

135 pages. "This document contains proposed changes to the Form 5500 Annual Return/Report forms filed for employee pension and welfare benefit plans under [ERISA] and the Internal Revenue Code. The proposed form revisions primarily relate to statutory amendments to ERISA and the Code enacted as part of the [SECURE Act]. The [DOL, IRS and PBGC] are also proposing certain additional changes intended to improve reporting on multiemployer defined benefit pension plan funding, update Form 5500 financial reporting to make the financial information collected on the Form 5500 more useful and usable, [and] enhance the reporting of certain tax qualification and other compliance information by retirement plans[.]"