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Department of Labor (DOL) and Internal Revenue Service (IRS) Spring 2019 Agenda

The Department of Labor (DOL) and Internal Revenue Service (IRS) released the spring 2019 regulatory agenda.

Though the list spans across many areas, we’ve broken out the specific regulations, proposed rules and possible amendments that apply to health and welfare employee benefits. Since nothing has been solidified, there will likely be changes. Below is the list of DOL and IRS agenda items that relate to health and welfare benefits plans:

DOL Spring 2019 Agenda

Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage Seeking public comments to better understand the challenges that group health plans and group health plan issuers face in avoiding a loss of grandfathered status in order to potentially assist such plans and issuers, consistent with the law, in preserving their grandfathered to benefit employers, employer and employee organizations, plan participants and beneficiaries, and other stakeholders.
Health Reimbursement Arrangements and Other Account-Based Group Health Plans Potential increase on the usability of HRAs, to expand employers' ability to offer HRAs to their employees, and to allow HRAs to be used alongside nongroup coverage.
Request for Information: The Family and Medical Leave Act of 1993 Seeking comments on ways to improve regulations under the FMLA in regards to: (a) better protect and suit the needs of workers; and (b) reduce administrative and compliance burdens on employers.

IRS Spring 2019 Agenda

Definition of Church Plan Potential update on existing final regulations on the definition of a church plan under section 414(e) of the Internal Revenue Code.
Excise Tax on High-Cost Employer-Sponsored Health Coverage Proposed regulations on the excise tax on high-cost employer-sponsored health coverage under section 4980(I) for taxable years beginning after 2021, enacted by the Affordable Care Act.
Determination of Governmental Plan Status Potential guidance relating to the determination of whether a plan is a governmental plan within the meaning of section 414(d) of the Internal Revenue Code and would affect sponsors of, and participants and beneficiaries in, employee benefit plans that are determined to be governmental plans.
Health Reimbursement Arrangements and Other Account-Based Group Health Plans Increase the potential use of HRAs to fund purchases of individual health insurance policies.

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