June was preparation time for employers with self-funded plans and HRAs. The Patient-Centered Outcomes Research Institute (PCORI) fee will be due for those plans on July 31. Self-insured non-federal governmental health plans can no longer opt out of the MHPAEA, and COVID-19 Form I-9 flexibilities are ending.

May brought a reminder memo from the IRS on claims substantiation and payment of medical and dependent care expenses, and an update for the 2024 HDHPs, HSAs, and Excepted Benefit HRA limits. The Departments of Labor, Health and Human Services, and the Treasury issued an FAQ on the Braidwood decision, which concluded that the determination of certain preventive care requirements under the Affordable Care Act violated the Appointments Clause of the United States Constitution.

While the compliance focus for April continues to be on the Prescription Drug Data Collection (RxDC) of the Consolidated Appropriations Act, 2021, the Centers for Medicare and Medicaid Services (CMS) released a Fact Sheet announcing the 2024 benefit parameters for Medicare Part D.

After a slow start to the year in compliance, March ramped up with FAQs from the Department of Labor (DOL), the Department of Health and Human Services (HHS), and the Internal Revenue Service (IRS) (the “Agencies”) on the gag clause provision of the Consolidated Appropriations Act (CAA), including how to submit the required annual attestation. Additional FAQs were provided by the IRS on paying or reimbursing nutrition, wellness, and general health expenses from a health flexible spending arrangement (FSA), health reimbursement arrangement (HRA), or health savings account (HSA).

February saw the start of Affordable Care Act (ACA) reporting for health coverage provided in 2022. The ACA reporting deadlines range from February 28 to March 31, 2023, and the state deadlines range from January 31,2023 to April 30, 2023.

2023 began quietly as the dust settles around open enrollment and the plan changes that can come with it.

Stay one step ahead with an easy-to-understand summary of December legislation highlights.

In November, the IRS released revised guidance to address the so-called "family glitch," permitting employers to allow mid-year election changes when someone related to a plan participant is eligible to elect a qualified health plan on the Marketplace. This is also a good opportunity to review all of the change in status events that allow employees to make changes in a cafeteria plan.

Each year, just as the leaves turn to the fiery shades of autumn, the Internal Revenue Service (IRS) announces how much more “green” will be available during the coming year under various employee benefit programs.

September was a relatively quiet month in the compliance space as employers continue the ramp-up to open enrollment.