Cafeteria Plans. We substantially revised this resource to address recent IRS proposed regulations reflecting the Supreme Court's Obergefell decision, IRS guidance involving election changes and same-sex spouses, IRS guidance addressing why employer payment plans that reimburse the cost of individual market premiums under a cafeteria plan fail to satisfy the ACA, and guidance on the interaction of health FSA carryovers and COBRA.

COBRA Toolkit. Our newest toolkit includes practice notes, standard documents, and related resources to help employers and their advisors stay ahead of COBRA compliance.

ERISA Litigation: Exhaustion of Plan Claims Procedures. This entirely new resource addresses the court-imposed requirement that claimants exhaust an employee benefit plan's claims procedures before bringing suit in federal court under ERISA.

ERISA Litigation: Penalties for Failing to Provide Documents. This brand new resource addresses the penalty provisions under ERISA Section 502(c)(1), under which district courts may impose penalties on plan administrators that fail or refuse to provide plan-related documents in response to a participant's written request.

ERISA Litigation: Standard of Review. This entirely new resource addresses the judicial standard of review applied in employee benefits litigation, including how the standard of review is determined and how that standard may impact the litigation's outcome.

ERISA Litigation: Statutes of Limitations. This new practice note addresses the statutes of limitations that apply for certain types of litigated disputes under ERISA, including the limitations periods for benefit denials and fiduciary claims. This resource also includes a chart of the applicable statutes of limitations in each state for ERISA benefit claims.

Patient Protections and Clinical Trials Under the ACA. We updated this resource for recent guidance addressing the disclosure of out-of-network emergency service standards under the ACA and coverage for individuals who participate in approved clinical trials (see the related legal update, Colonoscopies, Mental Health Parity, and More at Issue in Latest FAQs).

Summaries of Benefits and Coverage Under the ACA. We substantially updated this practice note to reflect the final template, sample completed SBC, instructions, uniform glossary, related resources, and additional FAQ guidance, which were issued in April 2016 (see the related legal update, Final SBC Guidance Includes Additional Coverage Example). This resource also now reflects guidance for insurers with closed blocks of business and enforcement relief for insurers who were unable to timely provide online access to group certificates of coverage.

Wellness Programs. We substantially updated this resource to address new guidance on the scope of non-financial incentives subject to HIPAA's nondiscrimination regulations and wellness, ACA nondiscrimination and reporting rules, and several additional examples, including plan designs involving biometric screenings.

Wellness Programs: EEOC Rules Under the ADA. We substantially revised this resource to reflect EEOC final regulations under Title I of the ADA, issued in May 2016, that address an employer's ability to use incentives to encourage employees to participate in wellness programs that include disability-related inquiries or medical examinations.

Wellness Programs: EEOC Rules Under GINA. This entirely new resource addresses EEOC final regulations, issued in May 2016, that govern when an employer may offer an employee an inducement for the employee's spouse to provide information under a wellness program health risk assessment.