February 2021 | SSG Compliance Recap

February was a relatively busy month in the employee benefits world.

The Department of Labor (DOL) issued EBSA Disaster Relief Notice 2021-01 regarding the end of the COVID-19 outbreak period. The Internal Revenue Service (IRS) issued Notice 2021-15 providing guidance on health flexible spending arrangements (FSAs), dependent care flexible spending arrangements (DCAPs), and cafeteria plan relief.

The DOL, the Department of Health and Human Services (HHS), and the Department of the Treasury (Treasury) (collectively, the Departments) issued additional FAQs regarding coverage of COVID-19 testing and vaccines. The Department of Justice (DOJ) sent a letter to the U.S. Supreme Court (Supreme Court) regarding its position in the court case challenging the constitutionality of the Patient Protection and Affordable Care Act (ACA).

The Equal Employment Opportunity Commission (EEOC) withdrew its previously released proposed wellness program rules. The District of Columbia Circuit Court of Appeals agreed to a delay in the association health plans (AHPs) court case.

The IRS noted that the processing of Form 5500 extensions was delayed in 2020. The DOL and EEOC released summaries of their enforcement activity for fiscal year 2020.

Continue Reading to learn more about:

• DOL Issues EBSA Disaster Relief Notice 2021-01
• IRS Issues Guidance on Health FSA, DCAP, and Cafeteria Plan Relief
• The Departments Issue Additional FAQs Regarding Coverage of COVID-19 Testing and Vaccines
• DOJ Reverses Position in the Court Case Challenging the Constitutionality of the ACA
• EEOC Withdraws Proposed Wellness Program Rules
• D.C. Circuit Court of Appeals Agrees to Delay in Association Health Plans Case
• IRS Delayed in Mailing Notice CP 216F
• DOL and EEOC Release Summaries of Enforcement Activity for Fiscal Year 2020
• Question of the Month