May 10, 2019

A Timeline of the AHP Final Rule and Recent Litigation

On June 21, 2018, the Department of Labor (“DOL”) published an Association Health Plan Final Rule (“AHP Final Rule” or “Final Rule”) expanding the definition of “employer” under ERISA Section 3(5) for purposes of determining how an association health plan (“AHP”) can be considered a single-employer plan under ERISA. Our previous blog recaps the AHP… Continue Reading

May 3, 2019

IRS Revises EPCRS Guidance, Expands Corrections Available Under Self-Correction Program

On April 19, 2019, the Internal Revenue Service (“IRS”) issued Revenue Procedure (“Rev. Proc.”) 2019-19 –the most recent comprehensive official guidance to the IRS’s Employee Plans Compliance Resolution System (“EPCRS”). EPCRS generally permits 401(k) plan sponsors to correct certain operational and other plan mistakes or failures, thereby continuing to provide employees with retirement benefits on… Continue Reading

May 1, 2019

HHS lowers HIPAA annual upper limits to better reflect text of HITECH Act

The Department of Health & Human Services (“HHS”) has issued a Notification of Enforcement Discretion for the Health Information Technology for Economic and Clinical Health Act (“HITECH Act”) changing the cumulative annual civil money penalties (“CMPs” or “penalties”) for each of the four penalty tiers available for violations under HIPAA. The HITECH Act’s current tier… Continue Reading

April 12, 2019

2020 Medicare Part D Benefit Parameters Released

Click here to access the full Announcement from CMS on April 1, 2019. Click here to access 2020 Medicare Advantage Ratebook details via CMS’ website. Medicare Part D is a federal program that subsidizes the cost of prescription drugs for Medicare beneficiaries in the United States.   The Medicare Modernization Act (MMA) imposes a late enrollment… Continue Reading

April 1, 2019

DOL Proposed Regulations on Overtime Exemption Could Increase 401(k) Plan Contributions

On March 22, 2019, the U.S. Department of Labor (“DOL”) issued proposed regulations that, if adopted in proposed form, would substantially increase compensation thresholds used to determine whether executive, administrative, and professional employees must be paid overtime.  The DOL has provided an explanatory fact sheet, available here. Specifically, the proposed regulations would: Increase the standard salary… Continue Reading

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