On December 17, 2021, the US Court of Appeals for the Sixth Circuit lifted the stay on the enforcement of the Occupational Safety and Health Administration’s emergency temporary standard (ETS) on vaccination and testing. The ETS covers private employers with 100 or more employees. Although the court’s ruling was promptly appealed to the Supreme Court, for now, the mandate has been reinstated and is in full effect.

On October 22, 2021, the IRS provided COVID-19-related guidance regarding qualified pension plan distributions. The guidance, in the form of two new frequently asked questions (FAQs), addresses the rehiring of retirees and in-service distributions.

On October 22, 2021, the IRS provided COVID-19-related guidance regarding qualified pension plan distributions. The guidance, in the form of two new frequently asked questions (FAQs), addresses the rehiring of retirees and in-service distributions.

The DOL’s Occupational Safety and Health Administration (OSHA), released its long-anticipated emergency temporary standard (ETS) requiring employers with a total of 100 or more employees to institute written mandatory vaccination policies for their employees. The ETS is effective November 5, 2021. The ETS pre-empts state law and regulation concerning COVID-19 vaccinations, testing and face coverings, unless the state has a plan that has been approved by the federal government.

On September 30, 2021, the Department of Health and Human Services’ (HHS) Office for Civil Rights (OCR) released guidance clarifying how HIPAA applies to disclosures and requests for information regarding an individual’s COVID-19 vaccination status.

On October 4, 2021, the Departments of Health and Human Services, Treasury, and Labor (collectively, the departments) issued guidance in the form of FAQs clarifying HIPAA nondiscrimination rules applicable to certain vaccine-related wellness programs, as well as vaccine coverage. With the ongoing COVID-19 pandemic and the availability of vaccines, many employers are considering ways to incentivize their employees to get vaccinated. This recent guidance clarifies how HIPAA nondiscrimination rules impact wellness programs that offer vaccine-related premium surcharges and incentives.

On October 6, 2021, the IRS issued Notice 2021-58, clarifying the application of the extensions of timeframes related to COBRA. As a reminder, the extension of certain timeframes for employee benefit plans, participants, and beneficiaries required plans to disregard the period from March 1, 2020, until 60 days after the end of the National Emergency (known as the “Outbreak Period”) for certain deadlines, including the deadlines applicable to COBRA notices and payment. Subsequent guidance clarified that the relief is available from the earlier of a) one year from the date an...

On September 9, 2021, the Biden administration announced that the federal government will require employers with 100 or more employees to ensure that those employees are either fully vaccinated against COVID-19 or test negative for COVID-19 on a weekly basis. The federal government will also require that most federal workers, federal contractors, and healthcare workers be vaccinated, without the option to test.

On June 25, 2021, the IRS released a letter regarding health FSA forfeitures in response to a congressman’s inquiries on behalf of a constituent. The letter reiterates IRS guidance regarding health FSA forfeitures, including recent temporary legislation due to the ongoing COVID-19 public health crisis.

On July 26, 2021, the HHS and DOJ jointly released guidance on long COVID as a disability under the Americans with Disabilities Act (ADA), Section 504 of the Rehabilitation Act, and Section 1557 of the ACA. These federal laws protect people with disabilities from discrimination.

On July 29, 2021, the IRS issued Information Release 2021-160, clarifying that eligible employers can claim tax credits available under the American Rescue Plan Act of 2021 (ARPA) for providing leave to employees to accompany a family or household member or certain other individuals to obtain immunization relating to COVID-19 or to care for a family or household member or certain other individuals recovering from the immunization.