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Articles by Joy Sellstrom
Agencies Release 2026 Out-Of-Pocket Limits And 2025 Limits For Health FSAs
SS Seyfarth Shaw LLP More With more than 900 lawyers across 18 offices, Seyfarth Shaw LLP provides advisory, litigation, and transactional legal services to clients worldwide. Our high-caliber legal representation and advanced delivery capabilities allow us to take on our clients’ unique challenges and opportunities-no matter the scale or complexity.
Guidance Issued On Contraception And Other Medical Services Under Health Plans
Seyfarth Synopsis: The IRS recently published two notices which describe the tax treatment of amounts paid for condoms and expand the list of preventive care benefits permitted to be provided by a high deductible health plan (HDHP) without payment of a deductible.
Guidance Issued on Contraception and Other Medical Services Under Health Plans | JD Supra
Seyfarth Synopsis: The IRS recently published two notices which describe the tax treatment of amounts paid for condoms and expand the list of preventive care benefits permitted to be provided by a high deductible health plan (HDHP) without payment of a deductible.
Agencies Release 2026 Out-of-Pocket Limits and 2025 Limits for Health FSAs | JD Supra
Seyfarth Synopsis: Recently HHS issued a memorandum announcing the maximum annual limitation on cost sharing (a/k/a out-of-pocket maximum) for 2026 and the IRS issued Rev. Proc. 2024-40 announcing the cost-of-living adjustments to certain welfare and fringe benefit plan limits for 2025. 2026 Out-of-Pocket Maximum On October 8, 2024, the Department of Health and Human Services (HHS) released a memo announcing the 2026 cost-sharing limits applicable to health and welfare plans.
EXPERT INSIGHTS-FINAL RULES RELATED TO THE MENTAL HEALTH PARITY AND ADDICTION EQUITY ACT MAY DRIVE YOU WILD
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Final Rules Related To The Mental Health Parity And Addiction Equity Act May Drive You Wild
SS Seyfarth Shaw LLP More With more than 900 lawyers across 18 offices, Seyfarth Shaw LLP provides advisory, litigation, and transactional legal services to clients worldwide. Our high-caliber legal representation and advanced delivery capabilities allow us to take on our clients’ unique challenges and opportunities-no matter the scale or complexity.
Final Rules Related to the Mental Health Parity and Addiction Equity Act May Drive You Wild | JD Supra
Seyfarth Synopsis: On September 9, 2024, the Departments of the Treasury, Labor, and Health and Human Services (the “Departments”) released highly anticipated Final Rules under the Mental Health Parity and Addiction Equity Act (MHPAEA). Instead of providing the guidance hoped for by stakeholders, the new rules may leave employers wondering if they should continue to offer mental health (MH) and substance use disorder (SUD) benefits.
IRS Releases 2024 Limits For Health And Welfare And Related Plans
Seyfarth Synopsis: The IRS has announced an increase to the applicable dollar amount for determining the Patient-Centered Outcomes Research Institute ("PCORI") Fee for 2024 as well as other health and welfare limits. The Affordable Care Act (ACA) established the PCORI to support research on clinical effectiveness. The PCORI is funded (through the Patient-Centered Outcomes Research Trust Fund) in part by fees paid by certain health insurers and sponsors of self-insured health plans ("PCORI fees").
IRS Releases 2024 Limits for Health and Welfare and Related Plans | JD Supra
Seyfarth Synopsis: The IRS has announced an increase to the applicable dollar amount for determining the Patient-Centered Outcomes Research Institute (“PCORI”) Fee for 2024 as well as other health and welfare limits. The Affordable Care Act (ACA) established the PCORI to support research on clinical effectiveness. The PCORI is funded (through the Patient-Centered Outcomes Research Trust Fund) in part by fees paid by certain health insurers and sponsors of self-insured health plans (“PCORI fees”).
IRS Releases 2024 Limits for Health and Welfare and Related Plans
Seyfarth Synopsis: The IRS has announced an increase to the applicable dollar amount for determining the Patient-Centered Outcomes Research Institute (“PCORI”) Fee for 2024 as well as other health and welfare limits. The Affordable Care Act (ACA) established the PCORI to support research on clinical effectiveness. The PCORI is funded (through the Patient-Centered Outcomes Research Trust Fund) in part by fees paid by certain health insurers and sponsors of self-insured health plans (“PCORI fees”).
IRS Releases 2024 Limits for Health and Welfare and Related Plans
Seyfarth Synopsis: The IRS has announced an increase to the applicable dollar amount for determining the Patient-Centered Outcomes Research Institute (“PCORI”) Fee for 2024 as well as other health and welfare limits. The Affordable Care Act (ACA) established the PCORI to support research on clinical effectiveness. The PCORI is funded (through the Patient-Centered Outcomes Research Trust Fund) in part by fees paid by certain health insurers and sponsors of self-insured health plans (“PCORI fees”).
The Benefits Of Flying Into SFO; Employees Have Free Family Health Insurance – For Now - Employee Benefits & Compensation - United States
Seyfarth Synopsis: In August, the Ninth Circuit Court of Appeals revived a challenge by an airline trade association, Airlines for America ("A4A"), to the Healthy Airport Ordinance.
The Benefits of Flying into SFO; Employees Have Free Family Health Insurance – For Now | JD Supra
Seyfarth Synopsis: In August, the Ninth Circuit Court of Appeals revived a challenge by an airline trade association, Airlines for America (“A4A”), to the Healthy Airport Ordinance. The San Francisco ordinance requires airlines that use the San Francisco International Airport, which the City runs, to cover 100% of health care plan costs, offer a “platinum” plan and require that plans cover not only the employees, but their spouses and dependents.
The Benefits of Flying into SFO; Employees Have Free Family Health Insurance - For Now
Seyfarth Synopsis: In August, the Ninth Circuit Court of Appeals revived a challenge by an airline trade association, Airlines for America (“A4A”), to the Healthy Airport Ordinance. The San Francisco ordinance requires airlines that use the San Francisco International Airport, which the City runs, to cover 100% of health care plan costs, offer a “platinum” plan and require that plans cover not only the employees, but their spouses and dependents.
Mental Health Compliance Report Issued to Congress Spoiler Alert - Plans All Fail
By Nancy Chawla, Ben Conley, Caroline Pieper, Joy Sellstrom, and Joel Wilde Seyfarth Synopsis: The Mental Health Parity and Addiction Equity Act (MHPAEA) requires group health plans and insurers to cover treatments for mental health and substance use disorders in a manner that is equitable to the plans’ coverage of medical and surgical treatments. Exactly how that is accomplished and how compliance is proven have been the subject of prescriptive yet ambiguous guidance for several years.
Mental Health Compliance Report Issued to Congress Spoiler Alert – Plans All Fail
Seyfarth Synopsis:The Mental Health Parity and Addiction Equity Act (MHPAEA) requires group health plans and insurers to cover treatments for mental health and substance use disorders in a manner that is equitable to the plans' coverage of medical and surgical treatments. Exactly how that is accomplished and how compliance is proven have been the subject of prescriptive yet ambiguous guidance for several years.
Mental Health Parody: In A Cruel Prank, Agencies Respond To Employer Pleas For Guidance With More Stringent Regulations
Seyfarth Synopsis: The Mental Health Parity and Addiction Equity Act (MHPAEA) requires group health plans and insurers to cover treatments for mental health and substance use disorders in a manner that is equitable to the plans' coverage of medical and surgical treatments. Exactly how that is accomplished and how compliance is proven have been the subject of prescriptive yet ambiguous guidance for several years.
Mental Health Request for Public Comment Spoiler Alert - The Departments Need Help
Seyfarth Synopsis:The Mental Health Parity and Addiction Equity Act (MHPAEA) requires group health plans and insurers to cover treatments for mental health and substance use disorders in a manner that is equitable to the plans' coverage of medical and surgical treatments. Exactly how that is accomplished and how compliance is proven have been the subject of prescriptive yet ambiguous guidance for several years.
Mental Health Parody: In A Cruel Prank, Agencies Respond to Employer Pleas for Guidance with More Stringent Regulations
Seyfarth Synopsis: The Mental Health Parity and Addiction Equity Act (MHPAEA) requires group health plans and insurers to cover treatments for mental health and substance use disorders in a manner that is equitable to the plans' coverage of medical and surgical treatments. Exactly how that is accomplished and how compliance is proven have been the subject of prescriptive yet ambiguous guidance for several years.
EXPERT INSIGHTS-HSA HOLDERS LAMENT THE END OF THE ERA OF FREE INVASIVE NASAL SWABS: IRS TO REMOVE COVID EXEMPTION FOR HDHPS
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HSA Holders Lament The End Of The Era Of Free Invasive Nasal Swabs:IRS To Remove COVID Exemption For HDHPs
Seyfarth Synopsis: In light of the end of the COVID-19 National Emergency and Public Health Emergency (see our prior blog post here), the Internal Revenue Service ("IRS") has announced the end of prior COVID-19-related special rules for health plan coverage. On June 23, 2023, the IRS issued Notice 2023-37 to clarify the compatibility of high deductible health plans ("HDHPs") with health savings accounts ("HSAs") under Section 223 of the Internal Revenue Code ("Code").
HSA Holders Lament the End of the Era of Free Invasive Nasal Swabs: IRS to Remove COVID Exemption for HDHPs | JD Supra
Seyfarth Synopsis: In light of the end of the COVID-19 National Emergency and Public Health Emergency (see our prior blog post here), the Internal Revenue Service (“IRS”) has announced the end of prior COVID-19-related special rules for health plan coverage. On June 23, 2023, the IRS issued Notice 2023-37 to clarify the compatibility of high deductible health plans (“HDHPs”) with health savings accounts (“HSAs”) under Section 223 of the Internal Revenue Code (“Code”).
HSA Holders Lament the End of the Era of Free Invasive Nasal Swabs:IRS to Remove COVID Exemption for HDHPs
Seyfarth Synopsis: In light of the end of the COVID-19 National Emergency and Public Health Emergency (see our prior blog post here), the Internal Revenue Service (“IRS”) has announced the end of prior COVID-19-related special rules for health plan coverage. On June 23, 2023, the IRS issued Notice 2023-37 to clarify the compatibility of high deductible health plans (“HDHPs”) with health savings accounts (“HSAs”) under Section 223 of the Internal Revenue Code (“Code”).
HSA Holders Lament the End of the Era of Free Invasive Nasal Swabs:IRS to Remove COVID Exemption for HDHPs
Seyfarth Synopsis: In light of the end of the COVID-19 National Emergency and Public Health Emergency (see our prior blog post here), the Internal Revenue Service (“IRS”) has announced the end of prior COVID-19-related special rules for health plan coverage. On June 23, 2023, the IRS issued Notice 2023-37 to clarify the compatibility of high deductible health plans (“HDHPs”) with health savings accounts (“HSAs”) under Section 223 of the Internal Revenue Code (“Code”).
HSA Holders Lament the End of the Era of Free Invasive Nasal Swabs:IRS to Remove COVID Exemption for HDHPs
Seyfarth Synopsis: In light of the end of the COVID-19 National Emergency and Public Health Emergency (see our prior blog post here), the Internal Revenue Service (“IRS”) has announced the end of prior COVID-19-related special rules for health plan coverage. On June 23, 2023, the IRS issued Notice 2023-37 to clarify the compatibility of high deductible health plans (“HDHPs”) with health savings accounts (“HSAs”) under Section 223 of the Internal Revenue Code (“Code”).
New Guidance on Gag Clause Attestation | JD Supra
Seyfarth Synopsis: The Consolidated Appropriations Act, 2021 (“CAA”) contains a requirement that that group health plans may not have agreements with service providers that would restrict certain information that the plan may make available to another party (the “Gag Clause Prohibition”) and must attest on an annual basis that they are complying (the “Compliance Attestation”).
New Guidance on Gag Clause Attestation
Seyfarth Synopsis: The Consolidated Appropriations Act, 2021 (“CAA”) contains a requirement that that group health plans may not have agreements with service providers that would restrict certain information that the plan may make available to another party (the “Gag Clause Prohibition”) and must attest on an annual basis that they are complying (the “Compliance Attestation”).
New Guidance on Gag Clause Attestation
Seyfarth Synopsis: The Consolidated Appropriations Act, 2021 (“CAA”) contains a requirement that that group health plans may not have agreements with service providers that would restrict certain information that the plan may make available to another party (the “Gag Clause Prohibition”) and must attest on an annual basis that they are complying (the “Compliance Attestation”).
The End is Near: Emergency Declarations and COVID Relief Will Expire May 11, 2023 | JD Supra
Seyfarth Synopsis: The Biden Administration has announced that the COVID-19 Public Health Emergency (PHE) and COVID-19 National Emergency (NE) will expire May 11, 2023. In response to the COVID-19 pandemic, two separate emergency declarations have been in effect: (1) the PHE; and (2) the NE. For more information regarding the Emergency Declarations, COVID Relief, and previous deadline extensions, see our prior Legal Updates here, here, and here.
The End is Near: Emergency Declarations and COVID Relief Will Expire May 11, 2023
Seyfarth Synopsis: The Biden Administration has announced that the COVID-19 Public Health Emergency (PHE) and COVID-19 National Emergency (NE) will expire May 11, 2023. In response to the COVID-19 pandemic, two separate emergency declarations have been in effect: (1) the PHE; and (2) the NE. For more information regarding the Emergency Declarations, COVID Relief, and previous deadline extensions, see our prior Legal Updates here, here, and here.
The End is Near: Emergency Declarations and COVID Relief Will Expire May 11, 2023
Seyfarth Synopsis: The Biden Administration has announced that the COVID-19 Public Health Emergency (PHE) and COVID-19 National Emergency (NE) will expire May 11, 2023. In response to the COVID-19 pandemic, two separate emergency declarations have been in effect: (1) the PHE; and (2) the NE. For more information regarding the Emergency Declarations, COVID Relief, and previous deadline extensions, see our prior Legal Updates here, here, and here.
The End is Near: Emergency Declarations and COVID Relief Will Expire May 11, 2023
Seyfarth Synopsis: The Biden Administration has announced that the COVID-19 Public Health Emergency (PHE) and COVID-19 National Emergency (NE) will expire May 11, 2023. In response to the COVID-19 pandemic, two separate emergency declarations have been in effect: (1) the PHE; and (2) the NE. For more information regarding the Emergency Declarations, COVID Relief, and previous deadline extensions, see our prior Legal Updates here, here, and here.
Permanent Extension to the ACA Reporting Deadline | JD Supra
Seyfarth Synopsis: Recently the U.S. Treasury Department (Treasury) and Internal Revenue Service (IRS) issued regulations (the “Final Regulations”) which finalized previously proposed relief for furnishing Forms 1095-B and 1095-C to individuals. Notably, the Final Regulations provide a permanent 30-day extension to the due date for furnishing Form 1095-C to individuals.
Permanent Extension to the ACA Reporting Deadline
Seyfarth Synopsis: Recently the U.S. Treasury Department (Treasury) and Internal Revenue Service (IRS) issued regulations (the “Final Regulations”) which finalized previously proposed relief for furnishing Forms 1095-B and 1095-C to individuals. Notably, the Final Regulations provide a permanent 30-day extension to the due date for furnishing Form 1095-C to individuals.
IRS Releases 2023 Limits for Health and Welfare Plans | JD Supra
Seyfarth Synopsis: The IRS has announced an increase to the applicable dollar amount for determining the Patient-Centered Outcomes Research Institute (“PCORI”) Fee for 2023 as well as other health and welfare limits. The Affordable Care Act (ACA) established the PCORI to support research on clinical effectiveness. The PCORI is funded in part by fees paid by certain health insurers and sponsors of self-insured health plans (referred to as “PCORI fees”).
IRS Releases 2023 Limits for Health and Welfare Plans
Seyfarth Synopsis: The IRS has announced an increase to the applicable dollar amount for determining the Patient-Centered Outcomes Research Institute (“PCORI”) Fee for 2023 as well as other health and welfare limits. The Affordable Care Act (ACA) established the PCORI to support research on clinical effectiveness. The PCORI is funded in part by fees paid by certain health insurers and sponsors of self-insured health plans (referred to as “PCORI fees”).
Agency FAQs Reveal Employers Continue to Struggle with No Surprises Act & Transparency in Coverage Implementation | JD Supra
September 7, 2022 To embed, copy and paste the code into your website or blog: Seyfarth Synopsis: With staggered effective dates continuing over the course of the next several years, the No Surprises Act (NSA) and Transparency in Coverage requirements impose a number of additional compliance obligations on group health plan sponsors. The DOL, HHS and the Treasury recently issued joint guidance in the form of Frequently Asked Questions (FAQs) attempting to clarify a number of these obligations.
Employers May Have to Pay More in 2023 as Affordability Threshold Hits New Low | JD Supra
Seyfarth Synopsis: The IRS has announced adjustments decreasing the affordability threshold for plan years beginning in 2023, which may cause employers to have to pay more for ACA compliant coverage in 2023. The IRS recently released adjustments decreasing the affordability threshold for plan years beginning in 2023 in Revenue Procedure 2022-34.
Employers May Have to Pay More in 2023 as Affordability Threshold Hits New Low
Seyfarth Synopsis: The IRS has announced adjustments decreasing the affordability threshold for plan years beginning in 2023, which may cause employers to have to pay more for ACA compliant coverage in 2023. The IRS recently released adjustments decreasing the affordability threshold for plan years beginning in 2023 in Revenue Procedure 2022-34.
Employers May Have to Pay More in 2022 Under New ACA Limits | JD Supra
Seyfarth Synopsis: The IRS has announced adjustments decreasing the affordability threshold and increasing employer shared responsibility payments for plan years beginning in 2022. On May 9, 2022, the IRS updated the Questions and Answers on Employer Shared Responsibility Provisions Under the Affordable Care Act page on the IRS website to include 2022 indexing adjustments for the affordability threshold and employer shared responsibility payments.
IRS Announces Affordability Threshold and Employer Shared Responsibility Payment Adjustments for 2022
Seyfarth Synopsis: The IRS has announced adjustments decreasing the affordability threshold and increasing employer shared responsibility payments for plan years beginning in 2022. On May 9, 2022, the IRS updated the Questions and Answers on Employer Shared Responsibility Provisions Under the Affordable Care Act page on the IRS website to include 2022 indexing adjustments for the affordability threshold and employer shared responsibility payments.
If You Can Find An At-Home COVID-19 Test, Your Plan Must Now Pay For It
United States: If You Can Find An At-Home COVID-19 Test, Your Plan Must Now Pay For It 13 January 2022 by Benjamin J. Conley , Jennifer Kraft , Danita Merlau and Joy Sellstrom Seyfarth Shaw LLP Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com.
IRS Announces PCORI Fee For 2022
United States: IRS Announces PCORI Fee For 2022 30 December 2021 by Joy Sellstrom and Mary E. Kennedy Seyfarth Shaw LLP Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com. Seyfarth Synopsis: The IRS has announced the adjustment to the applicable dollar amount for the Patient-Centered Outcomes Research Institute ("PCORI") Fee for 2022.
Finally, Final Instructions: Due Date For Furnishing Form 1095-C Extended
United States: Finally, Final Instructions: Due Date For Furnishing Form 1095-C Extended 28 December 2021 by Sarah N. Magill and Joy Sellstrom Seyfarth Shaw LLP Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com. Seyfarth Synopsis: The IRS has released final instructions for completing Forms 1094-C and 1095-C for 2021.
IRS Announces PCORI Fee for 2022 | JD Supra
Seyfarth Synopsis: The IRS has announced the adjustment to the applicable dollar amount for the Patient-Centered Outcomes Research Institute (“PCORI”) Fee for 2022. The Affordable Care Act (ACA) established the PCORI to support research on clinical effectiveness. The PCORI has been funded in part by fees paid by certain health insurers and sponsors of self-insured health plans.
IRS Announces PCORI Fee for 2022
Seyfarth Synopsis: The IRS has announced the adjustment to the applicable dollar amount for the Patient-Centered Outcomes Research Institute (“PCORI”) Fee for 2022. The Affordable Care Act (ACA) established the PCORI to support research on clinical effectiveness. The PCORI has been funded in part by fees paid by certain health insurers and sponsors of self-insured health plans.
Finally, Final Instructions: Due Date for Furnishing Form 1095-C Extended | JD Supra
Seyfarth Synopsis: The IRS has released final instructions for completing Forms 1094-C and 1095-C for 2021. Notably the instructions provide that the due date for furnishing Form 1095-C to individuals is extended to March 2, 2022. As expected, the instructions no longer offer penalty relief for good faith incorrect or incomplete filings and Form 1095-C has been modified to add new codes 1T and 1U for individual coverage HRAs offered to the employee and spouse but not dependents.
Finally, Final Instructions: Due Date for Furnishing Form 1095-C Extended
Seyfarth Synopsis: The IRS has released final instructions for completing Forms 1094-C and 1095-C for 2021. Notably the instructions provide that the due date for furnishing Form 1095-C to individuals is extended to March 2, 2022. As expected, the instructions no longer offer penalty relief for good faith incorrect or incomplete filings and Form 1095-C has been modified to add new codes 1T and 1U for individual coverage HRAs offered to the employee and spouse but not dependents.
Employee Health & Welfare Benefit Plan Limits | JD Supra
[co-author: Mary Kennedy] The Internal Revenue Service (IRS) recently released 2022 cost-of-living adjustments applicable to dollar limitations for employer-sponsored health and welfare plans and retirement plans. The changes in the 2022 cost-of-living adjustments for employer-sponsored health and welfare plans are summarized in the table below: Health and Welfare Plan Limits (Rev. Proc. 2021-45 and Rev. Proc.
Employee Health & Welfare Benefit Plan Limits
The Internal Revenue Service (IRS) recently released 2022 cost-of-living adjustments applicable to dollar limitations for employer-sponsored health and welfare plans and retirement plans. The changes in the 2022 cost-of-living adjustments for employer-sponsored health and welfare plans are summarized in the table below: Health and Welfare Plan Limits (Rev. Proc. 2021-45 and Rev. Proc.
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