Resources

DOL Targets Employment-related Contract Clauses

On Oct. 15, 2024, the U.S. Department of Labor’s (DOL) Office of the Solicitor (SOL) released a special enforcement report identifying seven “fine-print” employment-related contract…

FTC Appeals Federal District Court Decision Blocking Noncompete Ban

On Oct. 18, 2024, the Federal Trade Commission (FTC) filed a notice of appeal contesting the U.S. District Court for the Northern District of Texas’…

Proposed Rule Would Broaden ACA’s Contraceptive Coverage Mandate

On Oct. 21, 2024, the Departments of Labor, Health and Human Services, and the Treasury issued a proposed rule that, if finalized, would expand access…

How Educational Assistance Programs Can Help Pay Student Loans Through 2025

The IRS is reminding employers that their educational assistance programs can be utilized to help cover their employees’ student loan payments. While educational assistance programs…

IRS Ruling Allows Employees to Choose Between Health, Retirement, and Student Loan Benefits

The IRS has issued a private letter ruling (No. 202434006) approving an employer program that allows employees to allocate employer contributions across multiple available benefits.…

CMS Sets New Cost-Sharing Limits for 2026 Health Coverage Plans

On October 8, 2024, the Centers for Medicare and Medicaid Services (CMS) announced the maximum cost-sharing limits for 2026 under the Affordable Care Act (ACA).…

New ACA Reporting Penalties for Returns Filed in 2026

IRS Revenue Procedure 2024-40 outlines updated penalty amounts for reporting entities that do not meet the Affordable Care Act (ACA) requirements under Internal Revenue Code…

Deadline to Submit Gag Clause Attestation Is Dec. 31, 2024

HIGHLIGHTS Health plans and issuers are required to ensure their agreements with providers, TPAs and other service providers do not include prohibited gag clauses. Health…

IRS Issues Health FSA Limit for 2025

HIGHLIGHTS Beginning in 2025, the health FSA dollar limit increases to $3,300 for plan years. Employers may impose their own dollar limit on employee salary…

Preparing for the 2024 Gag Clause Attestation: Key Resources and Action Steps for Employers

On May 24, 2024, the U.S. Department of Labor (DOL) released a set of resources to help health plans and insurance issuers with their annual…

Updates on Health Savings Account (HSA) Contribution Limits

An individual who becomes HSA-eligible during a year is treated as eligible for the entire year if they are eligible on Dec. 1 of that…

DOL’s Cybersecurity Program Best Practices for Plan Fiduciaries

Through Compliance Assistance Release No. 2024-01, the U.S. Department of Labor’s Employee Benefits Security Administration (EBSA) announced that the cybersecurity guidance released in April 2021…

Final Forms for 2024 ACA Reporting & Final B Series Instructions

The Internal Revenue Service (IRS) recently released the final 2024 forms for reporting under Internal Revenue Code Sections 6055 and 6056. The IRS released the…

Final Rule Strengthens Mental Health Parity Requirements

Highlights The Departments have released a final rule to strengthen MHPAEA’s requirements. The final rule makes changes to the existing NQTL standard to prevent plans…

Pay-or-Play Affordability Percentage to Increase for 2025

Highlights The IRS has announced the affordability percentage that will apply under the ACA’s pay- or-play rules for plan years beginning in 2025. This percentage…

Medicare Part D Notices Are Due Before October 15

Important Date October 15, 2024: Group health plan sponsors must provide the annual Medicare Part D notices to Medicare-eligible individuals before this deadline. Every year,…

FTC Noncompete Ban Blocked by Federal District Court

Highlights On May 7, 2024, the FTC issued a final rule that would ban virtually all noncompetes effective September 4, 2024. On July 3, 2024,…

Employer Handling of MLR Rebates

Links and Resources HHS issued interim final rules implementing the MLR requirements in December 2010. The Department of Labor (DOL) issued Technical Release 2011-4 (TR…

Employers Should Monitor These Upcoming and Recent U.S. Supreme Court Cases

During its 2023-24 term, the U.S. Supreme Court issued several important rulings that are expected to significantly affect employers. These cases addressed issues such as…

5th Circuit Vacates DOL’s Tip Credit Final Rule

On August 23, 2024, the U.S. Court of Appeals for the 5th Circuit vacated the U.S. Department of Labor’s (DOL) 2021 rule that revised tip…

How to Handle HSA Overcontributions and Prevent Future Excise Taxes

Health Savings Account (HSA) contributions that go beyond an individual’s maximum allowable amount, or are made by or for someone who is not eligible for…

Federal Courts Block Enforcement of Specific Section 1557 Nondiscrimination Provisions

On April 26, 2024, the U.S. Department of Health and Human Services’ (HHS) Office of Civil Rights (OCR) issued a final rule under Section 1557…

Employer Considerations Regarding Coverage of Gender-Affirming Care

In Lange v. Houston County, the 11th Circuit Court of Appeals ruled that if an employer denied coverage for gender-affirming care, it would be a…

Key Employment Law Compliance Trends for Mid-2024

There have been significant changes in employment law at the federal, state and local levels throughout 2024. A review of recent and proposed legislation reveals…