The annual PCORI fee, which is imposed on health insurance issuers and self-insured health plan sponsors to fund the work of the Patient-Centered Outcomes Research Institute, is due to the IRS by August 1, 2022 (since July 31 falls on a Sunday)for plan years ending in between October 1, 2021 and September 30, 2022, including…

Several updates have recently been made to Washington’s paid family and medical leave (PFML) law, including amendments to the law as well as rulemaking, which is ongoing. All recent changes will take effect June 9, 2022. While these changes impact employees’ leave entitlements, they do not directly impact employers, as Washington’s PFML program is administered…

On May 10, 2022, Governor John Carney signed into law the Healthy Delaware Families Act (HDFA), making Delaware the eleventh state to pass a paid family and medical leave (PFML) law. Contributions for Delaware’s state-administered PFML program will begin on January 1, 2025, with benefits available to employees the following year. Benefits, Eligibility, and Coverage…

New Mexico’s paid sick leave requirement under the state’s Healthy Workplaces Act will go into effect on July 1, 2022. All New Mexico employers will be required to provide their employees with paid sick leave (PSL) at the accrual rate of one hour of PSL per 30 hours worked. A previous alert on the Healthy…

On April 19, 2022, the Departments of Labor, Health and Human Services, and Treasure (Tri-Agencies) issued new guidance in the form of two FAQs regarding the Transparency in Coverage (TIC) rules. Background Negotiated rates and historical net prices for prescription drugs Enforcement of the requirements for the first two machine-readable files was delayed until July…

The IRS has announced its inflation-adjusted limits for health savings accounts (HSAs), high deductible health plans (HDHPs), and excepted-benefit health reimbursement arrangements (HRAs). For individuals with coverage under a high-deductible health plan (HDHP), the 2023 annual limitation on deductions will be $3,850 for self-only coverage (up from $3,650 in 2022) and $7,750 for family coverage…

Washington PFML quarterly wage and hour reporting for the previous quarter is due April 30, 2022. This alert includes background on the 2017 PFML law as well as links to all resources necessary to complete the report. Background In 2017, Washington passed a law establishing a paid family and medical leave (PFML) program that provides…

On April 2, 2020, Washington Governor Jay Inslee signed legislation to create the Washington Partnership Access Lines Fund (WAPAL) to support medical professionals in caring for patients’ mental health needs. To fund the WAPAL, the legislation imposes a quarterly reporting and assessment obligation on health insurance carriers and employers that provide health coverage in Washington…

On March 21, 2022, Oregon’s Bureau of Labor and Industries (BOLI) issued a permanent rule expanding allowed reasons for leave under the state’s paid sick and safe leave (PSL) law. The permanent rule, which became effective April 1, 2022, is identical to a temporary rule issued by BOLI in 2021. A previous alert on the…

On April 5, 2022, the Treasury Department and Internal Revenue Service (IRS) issued proposed regulations aimed at correcting the “family glitch” in the Affordable Care Act (ACA) affordability calculation method. This change was made in order to enable dependents in low-income families to more easily qualify for an exchange subsidy. Background Under the ACA, certain…