Using EPCRS to Correct Plan Loan Program Failures

The Inflation Reduction Act of 2022, Pub. L. No. 117-169, signed into law on August 16, has provisions that impact the employee benefits sphere, providing additional Affordable Care Act subsidies, allowing high deductible health plans (which use health savings accounts) to cover insulin without being subject to a deductible, and more. 

Read Now »

Related Content

• Health Savings Account Design and Compliance
  Learn how, effective for plan years starting on and after January 1, 2023, a safe harbor under the Inflation Reduction Act allows HDHPs to cover insulin for a broader range of uses before satisfying deductibles. Pub. L. No. 117-169, Section 11408.

Legal Developments  

• Insurance Issues after Dobbs Part V: Insureds, Health Plan Sponsors, and Individuals
  Learn how the overruling of Roe v. Wade, by Dobbs v. Jackson Women's Health Org., likely impacts health plan sponsors, corporate insurance policyholders, insureds, and individuals. 

• State Abortion Laws Tracker After Dobbs v. Jackson Women's Health Organization
  Reference this tracker that, post-Dobbs, provides the current legal status of abortion in each of the 50 states and the District of Columbia. It highlights notable or significant news stories, press releases, executive orders, agency guidance, court cases and decisions, and proposed and enacted legislation regarding the legal evolution of reproductive healthcare in each jurisdiction. 

Practical Guidance Updates
Featuring the latest updates from your Practical Guidance account.  

• Employee Benefits & Executive Compensation Key Legal Developments Tracker
  Stay informed on new developments.
  • ERISA Litigation. The U.S. Court of Appeals for the Second Circuit ruled that the 401(k) plan accounts of a participant ordered to pay restitution following his conviction for conspiracy to commit wire and securities fraud could be garnished under the Mandatory Victims Restitution Act. United States v. Shkreli, 2022 U.S. App. LEXIS 23693 (2d Cir. 2022).
  • Health and Welfare Plans. DOL, HHS, and IRS issue final rules under the No Surprises Act concerning information that group health plans and health insurance issuers must disclose to healthcare providers about the qualifying payment amount under interim final rules issued in July 2021 (86 Fed. Reg. 36872). The rules also finalize select provisions of the agencies’ October 2021 interim final rules (86 Fed. Reg. 55980) to address certain requirements related to payment determinations by independent arbitrators under the Federal Independent Dispute Resolution process. 87 Fed. Reg. 52618 (Aug. 26, 2022).
  • Executive, Incentive, and Equity-Based Compensation. SEC issues final rules on corporate disclosure of pay versus performance, pursuant to reforms enacted under the Dodd-Frank Act of 2010. See pre-publication draft.
• Document alerts allow you to stay current on legal developments that affect your practice. Find out how to set up your document alerts.
• Listen up! Access our growing collection of podcasts by navigating to the Practical Guidance Podcasts Resource Kit.
• Check out the new Practical Guidance Author Center! Learn about the 1500+ leading attorney authors contributing to our 21 practice areas, and find out how you can Become a Practical Guidance Author.
• The Practical Guidance Journal Summer 2022 Edition features wage and hour issues related to remote and hybrid work.
• New Practical Guidance Content
  • Dobbs and Employee Benefits Issues Podcast
  • Defined Contribution Plan Notices (Plan Event Notices)
  • Golden Parachute Rules Video
  • DOL Correction Program for Fiduciary Errors: The VFCP (Part 1) Video
  • DOL Correction Program for Fiduciary Errors: The VFCP (Part 2) Video
  • Medicare Secondary Payer Rules
  • EPCRS and VFCP Plan Corrections Resource Kit

Experience results today with practical guidance, legal research, and data-driven insights—all in one place.

Experience Lexis+