ERISA Litigation: Causes of Action and Remedies Under ERISA Section 502. We substantially updated this practice note to address recent case law involving the causes of action and available remedies under the civil enforcement provisions of ERISA Section 502. Among other topics, this resource addresses a long line of Supreme Court cases addressing available remedies under ERISA Section 502(a)(3). (For more information, see ERISA Litigation Toolkit.)

Executive Perquisites. This entirely new resource, part of our Fringe Benefits Toolkit, addresses perquisites that are commonly provided to executives during employment and for a period of time following termination – including disclosure and taxation requirements regarding these benefits.

Form 5500 for Employee Benefit Plans: Overview. This new practice note discusses the Form 5500 filing requirements applicable to employee benefit plans under ERISA and the Internal Revenue Code (Code). Among other topics, the resource addresses which plans must file Form 5500, how to count participants, filing deadlines, and compliance tips.

Health Reimbursement Arrangements (HRAs): Integration, Nondiscrimination, and Group Health Plan Compliance. We updated this resource to reflect Trump administration final regulations intended to expand the usability of HRAs by permitting HRAs to be integrated with individual market coverage (if several conditions are satisfied).

IRS ICHRA Guidance on Affordability and the ACA's Employer Mandate. This new practice note addresses IRS proposed regulations addressing how the Affordable Care Act's (ACA's) employer mandate applies to health reimbursement arrangements (HRAs) that are integrated with individual health insurance coverage (as permitted under Trump administration final regulations issued in June 2019). (These arrangements are referred to as individual coverage HRAs (ICHRAs).) The proposed regulations also address how the Code's nondiscrimination rules apply to ICHRAs.

Mental Health Parity: Exemptions, Plan Disclosures, and Other Issues. This new practice note addresses requirements under the Mental Health Parity and Addiction Equity Act (MHPAEA) for group health plans and health insurers that provide both medical/surgical benefits and either mental health or substance use disorder (MH/SUD) benefits. Among other topics, this resource addresses a small employer exemption to MHPAEA implementing regulations, and plan disclosure obligations involving mental health parity.

Mental Health Parity: Health Plan Exclusions for Wilderness Therapy. This new practice note addresses health plan exclusions for wilderness therapy or wilderness camp treatments and related claims under the MHPAEA. Among other topics, this resource addresses litigated disputes analyzing the sufficiency of MHPAEA complaints challenging plan coverage denials of wilderness therapy treatments.

Mental Health Parity: Overview. We substantially revised this resource to reflect FAQ guidance issued by the administrative agencies on mental health parity compliance issues, including a revised form for participants and beneficiaries to use in requesting information on nonquantitative treatment limitations, and a fact sheet addressing 2018 mental health parity enforcement.

New Employee Checklist for ERISA Health and Welfare Plans. This entirely new checklist addresses legal and administrative considerations for employer-sponsored health and welfare arrangements regarding new employees. The checklist covers compliance issues for new employees under various federal mandates that govern an employer's health and welfare arrangements, including ERISA. (For more information, see the recently published Employee Onboarding Checklist.)

Year-End Funding Legislation. In December 2019, President Trump signed appropriations legislation that includes numerous provisions affecting health and welfare plans, including repeal of the ACA's Cadillac plans excise tax (see Legal Update, Legislation Repeals ACA Cadillac Tax and Health Insurer Fee and Article, Cadillac Plan Excise Tax Under the ACA). (For analysis of the legislation's extensive provisions involving retirement plans, see Government Funding Legislation Includes the SECURE Act, Which Changes Retirement Plan Requirements.)