The Consolidated Appropriations Act (CAA), which was signed into law in December 2020, allowed for certain relief pursuant to dependent care flexible spending accounts (DCFSAs) as follows: All unused benefits in plan years ending in 2020 may be carried over into the plan year ending in 2021. Similar relief is also available for unused FSA benefit carryovers for plan years ending in 2021 into the plan year Read More

On March 5, 2021, a California federal court ruled in Doe v. United Behavioral Health that UnitedHealth violated the Mental Health Parity and Addiction Equity Act (Parity Act) and federal benefits law by refusing to pay for a common form of autism treatment. Plaintiff Jane Doe filed the suit on behalf of her son against UnitedHealth, which was the administrator of the employer-sponsored health plan at Wipro Ltd., Read More

On March 10, 2021, the DOL issued a policy statement regarding enforcement of its final rules on ESG investments and proxy voting by employee benefit plans. In the statement, the DOL said that until it issues further guidance, it will not enforce the “Financial Factors in Selecting Plan Investments” regulation published on November 13, 2020 (the “ESG Rule”) and the “Fiduciary Duties Regarding Proxy Voting and Read More

On February 26, 2021, the DOL issued Disaster Relief Notice 2021-01 to provide guidance on the duration of COVID-19 relief for certain actions related to employee benefit plans.  This guidance revises the DOL’s Disaster Relief Notice 2020-01 and its Notice of Extension of Certain Timeframes for Employee Benefit Plans, Participants, and Beneficiaries Affected by the COVID-19 Outbreak, which paused the deadlines for Read More

The American Rescue Plan Act of 2021 (ARPA) included a provision to help unemployed workers by authorizing a 100% subsidy of COBRA health insurance premiums through September 30, 2021. The ARPA was signed into law by President Biden on March 11, 2021. Under the ARPA, employers would receive the subsidy through a payroll tax credit against their quarterly taxes. Employees who lost their jobs due to the pandemic and Read More

The U.S. Court of Appeals for the Fifth Circuit has ruled that a lawsuit involving a construction company’s bonus program belongs in state court because it is not a benefit program that is governed by ERISA. The case -- Atkins et al. v. CB&I, LLC -- was filed by five construction workers in Louisiana after the company they worked for refused to pay them a bonus because they quit their jobs before the project Read More

Following almost four years of litigation, a $9.65 million settlement has been reached in a complex ERISA class action brought by investors in the BlackRock Retirement Savings Plan that included allegations of self-dealing and excessive fees.  Plaintiffs Charles Baird and Lauren Slayton sought to certify two classes, including one class of BlackRock employees that participated in the company’s collective trust Read More

The American Rescue Plan Act of 2021 (ARPA) became law on March 11, 2021, and there are several provisions that are likely to have a significant impact on employers, including the following: Unemployment benefits. The ARPA increases the duration of unemployment benefits under temporary pandemic relief programs from March 14, 2021, to September 6, 2021. Unemployment claimants will receive an additional $300 per week Read More

The Setting Every Community Up for Retirement Enhancement Act (SECURE Act) established a new retirement plan platform - Pooled Employer Plans (PEPs) - whereby a group of unrelated employers could participate in a single defined contribution plan as of January 1, 2021. This adds a new retirement plan option for employers to consider among other existing plan options that include the following: Single Employer Read More