iAs the COVID-19 pandemic continues, our clients are dealing with rapidly evolving compliance issues with respect to health and welfare benefit plans and the implementation of existing and new regulatory requirements. Below is a chart providing links to guidance issued by various government agencies with respect to health and welfare plan issues related to COVID-19. This chart is current as of May 12, 2020. There are a number of questions and issues outstanding, and we expect further guidance.
| Guidance | Topics | Cite | |
|---|---|---|---|
| 1. | DOL, HHS, and Treasury FAQs on FFCRA[1] and CARES[2] Act Implementation | Addresses coverage of COVID-19 testing and telehealth services. |
FAQs About FFCRA and CARES Act Implementation Part 42 (April 11, 2020)
Available here |
| 2. | DOL temporary rule for paid sick and family leave under FFCRA and CARES Act | Addresses requirements to maintain group health plan coverage during this paid leave (requirements are similar to FMLA rules) |
DOL Reg. 826.10-826.160, 66 Fed. Reg. 19326 (April 6, 2020)
Available here |
| 3. | IRS Notice on HDHPs and COVID-19 | Allows HDHPs to provide COVID-19 testing without a deductible |
IRS Notice 2020-15, High Deductible Health Plans and Expenses Related to COVID-19 (March 11, 2015)
Available here |
| 4. | OCR Bulletin on HIPAA and Coronavirus | Discusses HIPAA privacy rule application during coronavirus public health emergency |
OCR HHS Bulletin, HIPAA Privacy and Novel Coronavirus (February 2020)
Available here |
| 5. | IRS Guidance on Extended Filing Deadlines | Provides limited extension of select Form 5500 deadlines (but not for 2019 Form 5500s for calendar year plans) and certain HSA rollover deadlines and cafeteria plan deadlines |
IRS Notice 2020-23 (updates Rev. Proc. 2018-58)
Available here |
| 6. | EBSA Disaster Relief Notice 2020-01 | Provides for enforcement discretion for certain ERISA-required notices |
EBSA Notice 2020-01
Available here |
| 7. | DOL and Treasury Final Rule | Provides relief with respect to certain HIPAA special enrollment, COBRA, and claims /appeals deadlines |
Final Rule, Extension of Certain Timeframes for Employee Benefit Plans
Available here |
| 8. | EBSA COVID-19 FAQs for Participants | Discusses group health plan coverage, among other topics |
COVID-19 FAQs for Participants and Beneficiaries (April 28, 2020)
Available here |
| 9. | IRS Notice on § 125 Cafeteria Plans and COVID-19 | Allows for increased flexibility with respect to mid-year elections under a § 125 cafeteria plan for 2020 and with respect to grace periods applicable to unused amounts in health care and dependent care FSAs for expenses incurred through 12/31/2020 |
IRS Notice 2020-29 (May 12, 2020)
Available here |
| 10. | IRS Notice on the Permissive Carryover Rule for Health FSAs and Clarification Regarding Reimbursements of Premiums from Individual Coverage HRAs | Increases the carryover limit (currently $500) of unused amounts remaining in a health FSA under a § 125 cafeteria plan to reflect indexing for inflation and clarifies the ability of a health plan to reimburse individual health insurance policy premium expenses to assist with the implementation of individual coverage HRAs |
IRS Notice 2020-33 (May 12, 2020)
Available here |
[1] Families First Coronavirus Response (FFCR) Act, signed into law on March 18, 2020. FFCRA Section 6001 requires coverage of diagnostic testing for COVID-19.
[2] Coronavirus Aid, Relief, and Economic Security (CARES) Act, signed into law on March 27, 2020. The CARES Act contains several provisions related to health and welfare benefit plans: (1) Section 3201, coverage of diagnostic testing for COVID-19; (2) Section 3202, pricing of diagnostic testing; (3) Section 3203, rapid coverage of preventive services and vaccines for coronavirus, (4) Section 3221, confidentiality and disclosure of records relating to substance use disorder; (5) Section 3224, guidance on protected health information; (6) Section 3701, exemption for telehealth services; and (7) Section 3702, inclusion of certain over-the-counter medical products as qualified medical expenses.
