3月30日,2021年3月30日

中国救援计划法下的眼镜蛇高级补贴

荷兰骑士警报
维多利亚H. Zerjav. | 雷切尔C.亚军 | 迈克尔罗密欧

强调

  • 美国救援计划法案于2021年4月1日至9月30日至2021年9月1日,为某些前雇员提供了100%的保险费补贴,并为一些人选择了一些人选择眼镜蛇健康保险保险的机会。
  • 雇主将负责在高级补贴期间遵守符合条件的前雇员的通知要求。
  • 雇主将有资格获得可退还的税收抵免,以根据“美国救援计划法”的COBRA补贴规定支付的抵消金额。

最近签署的美国救援计划法案(ARPA)将在未来六个月内对雇主的义务和考虑因眼镜蛇健康保险福利进行重大影响。ARPA的字幕f - 为工人提供健康福利 - 为某些合格受益人提供六个月的COBRA高级补贴,从4月1日开始,在未来几周内,雇主将需要审查其记录以便提供所需的通知和符合修订。Meanwhile, guidance from the Internal Revenue Service (IRS) and U.S. Department of Labor (DOL) is needed, and expected to be provided early next month, and model notices should be published by April 10, 2021. A brief summary of the subsidy requirements are highlighted below.

谁是符合条件的

由于COVID-19大流行的结果,为了应对大量索维居住和下岗雇员,其中许多人失去了雇主提供的医疗保险,然后无法承受COBRA覆盖率的高成本,国会包括临时,100ARPA百分比溢价补助金为援助条件的个人(AEIS)。ARPA将AEI定义为任何人,该个人是有资格的受益人,他们有资格在4月1日至2021年4月30日至2021年9月30日之间的资格覆盖,如果AEI选举此类覆盖率,则是由于就业的不自主终止。虽然补贴期限于2021年9月30日结束,但由于在适用的COBRA覆盖期限结束之前,AEIS可以选择通过支付保费来延续COBRA覆盖。额外的指导对于了解什么环境构成非自愿终止,例如自愿或不自主减少时间之间的区别。但是,有资格获得Medicare或其他团体卫生计划的个人被排除在COBRA补贴方案中。

虽然ARPA不扩展最大18个月COBRA覆盖期,但它确实为某些人提供了一个“第二次机会”,以便在某些情况下重新选出COBRA覆盖范围。具体来说,这一群人将包括资产提升项目,其法定最高COBRA覆盖期限尚未得出结论,但既没有选择COBRA覆盖或当选但随后停止覆盖。这些“第二次机会”AEIS有一个额外的机会选择眼镜蛇覆盖。然而,将允许COBRA继续覆盖的COBRA覆盖和选择眼镜蛇的AEI只是为了剩下的时间原始COBRA继续覆盖期。雇主应开始识别自2019年11月1日起题为COBRA的受影响的个体,并准备识别仍在COBRA覆盖期间的其他人,以便遵守以下通知要求。

覆盖选举的可选变更

雇主还可以选择是否允许AEIS注册不同的医疗计划,而员工在就业期间参加过的医疗计划。如果雇主选举提供此选项,AEI可能不会注册比计划在资格赛事件时纳入的计划更高的计划,并且计划的入学人员必须在日期的90天内发生通知给出。

通知要求

ARPA对具有迅速接近的符合性截止日期的雇主提出了三项关键通知要求。首先,在2021年5月31日之前,雇主必须通知2021年4月1日前有资格获得高级援助的AEIS,以至于他们可能有权获得高级助攻COBRA覆盖范围。如果雇主选择允许AEIS注册不同的覆盖范围,则一般通知还必须通知该选项的收件人。在六个月补贴期间,需要向所有有资格获得COBRA的人提供相同的信息。雇主可以选择使用所需信息更新他们目前的COBRA通知,或者可以选择除了标准COBRA通知表格外还可以选择分散补充通知。如上所述,预计DOL将于2021年4月10日发出模型通知。

雇主还负责向2021年5月31日将其选项的“第二次机会”个人通知他们的选择重新选举COBRA覆盖范围。正如“第二次机会”绰号,这一特别选举通知必须通知这些个人作为选民的权利即使他们的入学期已经失效,补贴了COBRA覆盖范围。必须在2021年5月31日,必须向受影响的个人提供特别选举通知。“第二次机会”AEIS以及有资格在补贴期间有资格获得COBRA覆盖的个人将在提供相关通知后选出覆盖范围。

最后,当Cobra高级援助期即将到来时,雇主也将负责通知AEIS。这些通知必须至少15天送到AEIS - 但不超过45天 - 在高级援助COBRA覆盖范围内之前。如果AEI的高级援助覆盖率结束,因为他或她已经符合Medicare或团体卫生计划有资格获得健康覆盖,那么不需要到期通知。预计DOL将在2021年4月25日之前发出模型到期通知。

补贴偿还机制

虽然ARPA对计划和雇主的负担可能是沉重的,但雇主将有资格获得违反内部收入税项第3111(B)根据“医疗保险税”的税收税收。如果税收抵免是可退款的,雇主可能会寻求资金的进步。IRS的进一步指导预计有关税收抵免。

结论和外卖

ARPA对COBRA覆盖范围的合规性要求产生了重大影响雇主的义务和责任。DOL和IRS的官方指导预计几周内,通知表格即使越早。如果您对ARPA对您的COBRA义务的影响有任何疑问,请联系作者或其他荷兰骑士员工员工福利和执行赔偿团队,包括合作伙伴鲍勃弗里德曼Ari Alvarez.霍华德·克莱蒙斯凯莉班凯瑞哈尔珀John Martini瑞安草甸David Pardys.


本警报中包含的信息是普遍教育和读者的知识。它不是设计的,并且不应使用唯一的信息来源,在分析和解决法律问题时,不应替代法律建议,依赖于具体的事实分析。此外,每个司法管辖区的法律都不同,不断变化。此信息并非旨在创建,并且收到它不构成律师 - 客户关系。如果您对特定事实情况有具体的问题,我们敦促您咨询本出版物的作者,您的荷兰骑士代表或其他有能力的法律顾问。


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