2021年4月13日

DOL为新COBRA高级补贴发布指导和模型通知

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

  • 美国劳工部(DOL)发布了关于2021年(ARPA)的“美国救援计划法”的补贴COBRA健康保险范围的指导,以及模型通知。
  • 起草指导以协助符合条件的员工,雇主识别ARPA提供的补贴COBRA覆盖,但不包括雇主常常询问的某些问题的指导。
  • 雇主应由DOL发布的模型通知,以满足ARPA的COBRA通知要求,并在2021年5月31日之前提供“援助资格的个人”。

COBRA补贴计划于2021年3月在美国救援计划法案(ARPA)下颁布,如Holland&Knight之前的警报(参见“中国救援计划法下的眼镜蛇高级补贴,“2021年3月30日)。2021年4月7日,美国劳工部(DOL)发布了指导和模型通知信息网页关于ARPA的COBRA补贴计划。DOL颁布的指导包括常见问题(常见问题解答)以及ARPA中包含的COBRA补贴计划的主要规定摘要。该指导旨在回答“援助资格个人”(AEIS)可能对COBRA补贴的问题。具体而言,常见问题解答涵盖有关资格的主题,如何申请高级援助,如何更改覆盖选项,如果雇主,报名的时间表,以及如何获取有关COBRA补贴计划的更多信息。

虽然常见问题解答不提供有关许多雇主所要求的行政问题的指导,例如关于非自愿终止就业的意义的具体细节,常见问题解答和摘要将帮助雇主开始实施补贴计划。

常见问题解答还提供指导,指导有能力护理法案(ACA)市场覆盖率,谁可能是AEI,并希望切换其覆盖范围以注册补贴COBRA覆盖范围。虽然ARPA没有明确涵盖了这一主题,但是,尽管有风险抵押其溢价税收抵押税收抵押的COBRA覆盖范围,但虽然有资金的健康保险的前景可能会诱使一些人远离市场计划。

雇主的考虑因素

DOL发布的模型通知 - 包括模型一般通知,延长选举期通知,替代通知和高级援助通知的届满 - 将是雇主的有用资源,并计划提案国更新当前通知以及准备新的通知文件。雇主需要审查通知,并独立地确定作为延长选举期限的AEIS的员工。雇主还需要将新的模型一般通知纳入其Cobra文件议定书,为AEIS经历了雇用数小时或4月1日至9月30日至9月30日之间的就业或不自愿终止就业。雇主将允许员工选拔替代方案覆盖范围还需要利用替代通知。雇主需要迅速采取行动,准备和分发该通知,2021年5月31日,通知受影响AEIS的截止日期即将到来。

最后,如果他们认为他们是AEI但没有收到所需的眼镜蛇高级援助通知,则DOL还发布了一种员工的表格,以便向雇主或计划赞助商提交给雇主或计划赞助商。除了雇主未能妥善识别AEIS并提供必要的通知的可能影响,DOL将纳入该表格为雇主提供了额外的行政挑战和义务,导航COBRA高级援助计划。从以前或现行员工收到表格的雇主应准备好调查此事并妥善响应员工。

ARPA将在2021年继续在雇主的义务和责任中发挥不断变化的作用。关于税收抵免的IRS的其他指导将在不久的将来预期。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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