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… regarding coverage of certain preventive services under the Affordable Care Act (ACA) first published in February 2023. The proposed rule sought to resolve long-running litigation regarding religious objections to contraceptive coverage. The proposed rules would have rescinded the regulation allowing an exemption to required contraception coverage based on non-religious moral objections, while maintaining an exemption for religious objections. The proposed rules would have established a new individual contraception arrangement that individuals with coverage subject to a religious exemption could use to obtain contraception services at no cost directly from a provider or facility that furnishes contraception services …

… an attestation year of 2024. The gag clause prohibition requirements apply to almost all employer-sponsored health plans but not to excepted benefits (e.g., stand-alone dental or vision, health flexible spending account (FSA), employee assistance program [EAP]), retiree-only plans, or account-based plans (e.g., health reimbursement arrangements [HRAs], including individual coverage HRAs [ICHRAs]). While the instructions from the agencies indicate that carriers or third party administrators (TPAs) may attest for the group health plan on behalf of sponsoring employers, carriers and TPAs are taking a varied approach as to their willingness to attest on behalf of …

… under §4980H(b). IRS Private Letter Ruling Allows Employee Allocation of Funds Outside the Cafeteria Plan In private letter ruling (PLR) PLR 202434006, the Internal Revenue Service (IRS) concluded that an employer may allow employees to allocate non-elective, discretionary employer contributions among a 401(k) plan, retiree health reimbursement arrangement (HRA), health savings account (HSA) or educational assistance program (EA Program) without jeopardizing the tax advantages offered under these programs. The letter, dated May 20, 2024, responds to a letter dated April 3, 2024, in which the Taxpayer proposes to amend these tax-advantaged programs to allow eligible employees …

… routine so she no longer had reimbursable commuting expenses. The letter reminds readers that qualified transportation fringe benefits are not qualified benefits under a cafeteria plan and are not part of a flexible spending arrangement, and further explains that unused salary reduction amounts under an employer’s qualified transportation plan can be carried over to subsequent periods and used for future qualified transportation fringe benefits offered under the plan, so long as the employee does not receive benefits that exceed the maximum excludable amount in any month. However, refunds not based on qualifying commuting activity are not permitted. The …

… than treating each participating employer as a separate ERISA plan sponsor. In 2019, a federal district court in Washington, D.C. invalidated portions of the final rule, removing the expanded AHP option. Recently, agencies released clarifying regulations, along with a Department of Labor announcement, that formally rescind the 2018 AHP rules and confirmed that in most cases, when unrelated entities offer shared benefits via a multiple employer welfare arrangement (MEWA), the coverage available for a participating member will be based on that particular member’s size, and each participating member will be seen as sponsoring their own separate group benefit

Let our team help you navigate the ever-changing benefits compliance landscape each month. Check out this month’s latest alerts, additional updates, and resources hot off the press: Employee Benefits Compliance Alerts This month’s Compliance Matters newsletter provides a comprehensive review of the following topics. To obtain your copy, please use the form below to download. DOL Releases Final Rules for STLDI & Fixed Indemnity Plans IRS Revisits Tax Treatment for Certain “Wellness” Arrangements New IRS Guidance for Work-Life Programs CMS Final Rule Limits Medicare Advantage Compensation for Brokers & Agents Change Healthcare Cyber Attack: Update & Next Steps 2024 …

… and the Google Privacy Policy and Terms of Service apply.This field is hidden when viewing the formLead SourceMARCOM – Website Submit Additional Updates & Resources IRS Provides Clarification on Spending Accounts and Medical Expenses On March 6, 2024, the Internal Revenue Service (IRS) released IR 2024-65, a news alert to remind taxpayers and health plan spending account administrators that personal expenses for “health and wellness” are not medical expenses as defined by the Internal Revenue Code (IRC). This means that these types of expenses are not reimbursable under health flexible spending accounts (FSAs), health reimbursement arrangements (HRAs) or health savings