New and Updated in Health and Welfare Plans (Q4 2021) | Practical Law
New from Practical Law Employee Benefits & Executive Compensation! A collection of the top Health and Welfare Plan resources we published or significantly updated during Q4 2021.
New from Practical Law Employee Benefits & Executive Compensation! A collection of the top Health and Welfare Plan resources we published or significantly updated during Q4 2021.
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 we published or substantially revised during Q4 2021:
2021 Year-End Cafeteria Plan Amendments for COVID-19-Related Relief. This entirely new article addresses IRS guidance regarding relief provisions for health flexible spending arrangements (health FSAs) and dependent care assistance programs (DCAPs) under cafeteria plans. The relief provisions were made available by legislation enacted in response to the US outbreak of COVID-19, the disease that results from SARS-CoV-2 and its variants (Consolidated Appropriations Act, 2021 (CAA-21)).
COVID-19 Compliance for Health and Welfare Plans. We substantially revised this resource for recent pandemic-related guidance for health plans from the federal administrative agencies. This includes IRS guidance stating that the cost of home testing for COVID-19 is an eligible medical expense that may be reimbursed under health FSAs, health savings accounts (HSAs), or health reimbursement arrangements (HRAs).
ERISA Litigation: Causes of Action and Remedies Under ERISA Section 502 for Benefit and Fiduciary Breach Claims. This resource is updated to reflect recent federal court decisions involving ERISA's causes of action and available remedies under ERISA Sections 502(a)(1)(B) and 502(a)(2), including a Seventh Circuit decision involving the enforceability of an arbitration provision that would have prevented participants from invoking remedies under Section 502(a)(2).
ERISA Litigation: Preemption of State Laws: Overview. We updated this litigation resource throughout to reflect recent decisions in the ERISA preemption space, including cases addressing whether ERISA preempts state-law fair share requirements.
Group Health Plans Toolkit: Surprise Medical Billing (CAA-21). We expanded this toolkit, which contains resources addressing various group health plan compliance mandates, to include newly published resources on the CAA-21's surprise medical billing for health plans and health insurers (and other CAA-21 requirements).
Prescription Drug and Health Care Spending Reporting Requirements for Health Plans and Insurers Under the CAA-21. This entirely new practice note addresses statutory requirements for group health plans and health insurers regarding prescription drug and health care spending under the CAA-21. These CAA-21 reporting requirements were the topic of implementing interim final regulations issued by the federal administrative agencies in November 2021.