Alston & Bird Tax Blog

Employee Benefits

Post-Roe Issues for Health Plan Sponsors: Navigating the Rapidly Changing Legal Landscape

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After the U.S. Supreme Court’s Dobbs ruling overturning Roe, employer health plans and insurers are left with the task of determining which state laws are applicable and whether federal preemption (under ERISA or otherwise) changes the analysis. Our Employee Benefits & Executive Compensation Group breaks down the key issues under ERISA and the Internal Revenue Code for covering medical travel benefits for legal abortion-related services. Does the Pregnancy Discrimination Act or ERISA preempt state law? What are the tax implications for offering medical travel? How will telehealth [...]Read more

Testing for COVID and Your Kits for Free: Expanded Coverage of OTC COVID-19 Test Kits and Developments in Preventive Care

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Have questions about the new Frequently Asked Questions for group health plans’ coverage of over-the-counter COVID-19 test kits? Our Employee Benefits & Executive Compensation Group addresses key provisions of the extensive requirements for plans and issuers. Plans have a pair of safe harbors to limit reimbursement to $12 per test and limit the number of tests available to eight per month (or 30 days) Plans have some flexibility to prevent fraud and offer education to participants Certain plans must provide preventive care for colonoscopies and contraceptive services Read the [...]Read more

Do You Need to Send an Annual Notice to Plan Participants?

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If so, you may need to do so by December 1, 2021.  Our Employee Benefits & Executive Compensation Group reviews the multiple year-end notices that defined contribution plans must issue to participants. 2022 retirement plan limitsNotice content and deadlinesPractice pointers Read the full advisory here. [...]Read more

Do You Need to Send an Annual Notice to Plan Participants?

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Check out our review of the multiple year-end notices that defined contribution plans must issue to participants.

  • 2020 retirement plan limits
  • Notice content and deadlines
  • Practice pointers

Read the full advisory here.

Qualified Retirement Plan Considerations and 2019 Year-End Action Items

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Our Employee Benefits & Executive Compensation Group reminds plan sponsors to get ready for 2019 IRS year-end amendments and offers year-end action items.

Discretionary amendments
Changes to hardship withdrawals
Adjustment to the determination letter program

Read the full advisory here. [...]Read more