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New and Updated in Health and Welfare Plans (Q4 2018)
Practical Law Legal Update w-016-7548 (Approx. 7 pages)
New and Updated in Health and Welfare Plans (Q4 2018)
by Practical Law Employee Benefits & Executive Compensation
| Published on 11 Dec 2018 • USA (National/Federal) |
New from Practical Law Employee Benefits & Executive Compensation! A collection of the top Health and Welfare Plan resources we published or significantly updated in Q4 of 2018. And scroll down to see our year-end list of the Top 10 Health and Welfare Plan Developments of 2018.
At Practical Law, we are constantly expanding and updating our Health and Welfare Plan resources to reflect the latest developments in employee benefits law. The following list reflects some of the most important Health and Welfare Plan resources that we published or revised during Q4 of 2018:
- Company Car Policy. We expanded and updated this standard document to address additional income tax considerations related to company cars, including a provision under the Tax Cuts and Jobs Act (TCJA) (Pub. L. No. 115-97 (2017)).
- Employee Relocation Expenses Agreement. We updated this standard document to reflect IRS guidance on the applicability of moving expense provisions under the TCJA.
- Health Plans Notices and Disclosures Chart. This entirely new chart compiles 35 of the most important notices and disclosures that must be provided by ERISA health plans, along with related Practical Law resources.
- HRAs and Individual Market Health Coverage: Proposed Integration Rules and Notice 2018-88. This new practice note addresses proposed regulations issued by the DOL, HHS, and Treasury that would, among other changes, allow health reimbursement arrangements (HRAs) to be integrated with individual market health insurance coverage.
- Michelle's Law: Coverage of Dependent Students. This new practice note addresses the federal law prohibiting group health plans and insurers from terminating coverage for a dependent child whose enrollment is based on student status at a postsecondary educational institution (see also the new standard document, Michelle's Law Notice).
- Model Individual Creditable Coverage Disclosure Notice. This new standard document is for use by group health plan sponsors in informing Medicare Part D eligible individuals whether the plan's coverage is creditable (see also the newly published standard document, Model Individual Non-Creditable Coverage Disclosure Notice).
- Notice of Coverage Rescission Under the ACA. This new standard document is for use by group health plans and health insurers in providing advance notice of plan coverage rescissions, as required by the Affordable Care Act (ACA).
- State Mini-COBRA Laws Chart. We expanded and updated this resource, which addresses state laws that impose health plan continuation coverage requirements in addition to federal COBRA, including to reflect an Arizona state provision applicable beginning in 2019.
- Tax Cuts and Jobs Act (TCJA) Compliance for Fringe Benefits and Health Plans Toolkit. This new toolkit is a collection of resources to assist employers in complying with changes to certain fringe benefit arrangements under the TCJA.
- Trump Administration Religious Beliefs and Moral Convictions Exemptions to the ACA's Contraceptives Mandate. This new article addresses final regulations issued in November 2018 that expanded the religious beliefs exemption to the ACA's contraceptives mandate and added a moral convictions exemption to the mandate.
For a discussion of other updates to the Health and Welfare Plan resources (2015 to 2018), see New and Updated in Health and Welfare Plans.
Top 10 Health and Welfare Plan Developments of 2018
The following list reflects some of the most important health and welfare plan developments in 2018, based on a combination of factors that includes your views and the opinions of our contributing authors. We've also included related Practical Law resources and legal updates for the developments.
#10. Code Section 45S (FMLA-Based Credit): Implementing Guidance, Including Q&As.
#9. Disability Claims Requirements: Final Regulations Applied Beginning in April 2018.
#8. Short-Term, Limited-Duration Insurance (STLDI): Final Regulations (August 2018).
#7. Trump Administration ACA Contraceptives Mandate Exemptions: Final Regulations (November 2018).
#6. Mental Health Parity Compliance: Litigation and DOL Guidance.
#5. HIPAA Compliance: Ongoing Enforcement and a Record Settlement.
#4. TCJA Compliance: Implementing Guidance Issued Throughout 2018.
#3. Association Health Plans: Final Regulations (June 2018).
#2. HRA Integration Guidance: Proposed Regulations (October 2018).
#1. ACA Employer Mandate Compliance; Ruling on ACA Validity and Individual Mandate Constitutionality (Texas v. Azar, (N.D. Tex. Dec. 14, 2018)).