On February 18, 2022, President Biden announced that the National Emergency Declaration that began on March 1, 2020 is extended to March 1, 2023. A National Emergency Declaration lasts for one year, unless extended. If the President had not extended the national emergency, then it would have expired on March 1, 2022.
This extension impacts COVID-19 extension relief for certain COBRA and HIPAA deadlines. The Departments of Labor and the Treasury extended certain timeframes for group health plans, disability and other welfare plans, and pension plans in May of 2020.
This relief requires all group health plans, disability and other employee welfare benefit plans, and employee pension plans subject to ERISA or the Code to disregard an “outbreak period” when calculating certain deadlines. The outbreak period began on March 1, 2020, and ends on the first anniversary of the date that relief is sought or 60 days after the end of the national emergency, whichever is earlier. The deadlines affected by this relief include:
Although it is possible that the President will end the national emergency early, for now, the outbreak period will likely last until the first anniversary of the date relief was first sought or March 1, 2023, whichever is earlier.
Notice on the Continuation of the National Emergency Concerning the Coronavirus Disease 2019 (COVID-19) Pandemic »
PPI Benefit Solutions does not provide legal or tax advice. Compliance, regulatory and related content is for general informational purposes and is not guaranteed to be accurate or complete. You should consult an attorney or tax professional regarding the application or potential implications of laws, regulations or policies to your specific circumstances.
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