Supreme Court Dismisses Affordable Care Act Challenge

The Supreme Court released its long-awaited decision regarding the constitutionality of the Affordable Care Act (ACA) when there is a $0 penalty for an individual’s failure to maintain minimum essential coverage under the ACA’s individual mandate.

Applied Behavior Analysis (ABA) Therapy Exclusions

Due to recent litigation and regulatory concerns over the exclusion and limitation of treatments for autism spectrum disorder, plan sponsors of self-insured plans should review their current plan documents to determine whether any coverage limitations for ABA therapy or similar treatments will impact compliance under applicable federal and state law.

IRS Deadline Relief Available to Victims of Federally-Declared Natural Disasters

Business and individual taxpayers who have been affected by natural disasters in the first quarter of 2021 may be able to take advantage of the IRS tax relief extended deadlines to file certain tax returns.

Recorded Webinar: Agency Answers to Questions About the ARPA COBRA Subsidies

The IRS recently released Notice 2021-31 which provides a set of FAQs regarding the COBRA subsidies under the American Rescue Plan Act (ARPA).

COBRA Subsidies Under the ARPA – Employer FAQ

Due to a variety of remaining questions surrounding the COBRA subsidies provided under the American Rescue Plan Act of 2021 (ARPA), the Hays Research and Compliance Department has put together the following compilation of frequently asked questions (FAQ). The FAQ summarizes the key information in the recently released Department of Labor’s (DOL) FAQ and includes common questions we have seen from clients.

IRS Guidance on COBRA Premium Assistance Tax Credits for Employers/Plans

The Internal Revenue Service (IRS) released much-needed guidance on the American Rescue Plan Act of 2021 (ARPA) COBRA Premium Assistance program for employers, plan administrators, and health insurers on May 18, 2021.

After Bostock: Risks and Uncertainties for Employers Who Limit Eligibility and Benefits for LGBTQ+ Employees

Last summer, the Supreme Court released its landmark decision in Bostock v. Clayton County, holding that discrimination on the basis of sexual orientation and gender identity is discrimination on the basis of sex and therefore prohibited by Title VII. The decision left open many questions, including how an employer’s protections under the Religious Freedom Restoration Act interact with Title VII’s guarantees of non-discrimination for LGBTQ+ employees.

IRS COBRA Subsidy Overview

The IRS released Notice 2021-31 which provides a set of FAQs regarding the COBRA subsidies under the American Rescue Plan Act (ARPA). The IRS notice, in conjunction with the notices and FAQs previously released by the DOL, provide us with a more complete picture regarding what plan sponsors need to do to comply with the ARPA COBRA subsidy requirements.