High Deductible Health Plans: First-Dollar Coverage of Telehealth Is … – Ogletree Deakins

The Consolidated Appropriations Act, 2023 (CAA 2023) holds some welcome news for employers that offer a high deductible health plan (HDHP) option paired with a health savings account (HSA). Thanks to the CAA 2023, these employers can continue to offer first-dollar telehealth benefits without affecting their employees’ eligibility to receive HSA contributions.
The CAA 2023 resurrects and extends a piece of relief originally granted in 2020 by the Coronavirus Aid, Relief, and Economic Security (CARES) Act. The CARES Act first allowed an HDHP to cover general telehealth services without cost sharing, prior to the deductible, without affecting an employee’s eligibility to make or receive HSA contributions. That provision expired on December 31, 2021, but it was brought back to life by the Consolidated Appropriations Act, 2021, for a partial year—effective April 1, 2022, and set to expire on December 31, 2022.
With the CAA 2023, the U.S. Congress has breathed new life into HDHP/telehealth relief, which now applies to plan years beginning on or before January 1, 2025. For employers with calendar year plan years, this means that telehealth services can be covered by an HDHP, without cost sharing and prior to the deductible, for the entirety of the 2023 and 2024 plan years.
On July 15, 2022, the U.S. Court of Appeals for the Fifth Circuit affirmed a district court’s ruling that a female employee who crawled into a male coworker’s bed while “sleepwalking” and was subsequently discharged failed to establish disability discrimination under the Americans with Disabilities Act (ADA) and the Texas Commission on Human Rights Act (TCHRA).
The Internal Revenue Service (IRS) recently released Affordable Care Act (ACA) guidance addressing how to determine full-time status when an employee’s measurement period changes. The guidance, IRS Notice 2014-49, introduces a proposed method for applying the look-back measurement period in two scenarios. The first one involves a transfer of employment…..
The commissioners of Pinellas County recently adopted a wage theft ordinance that will become effective on January 1, 2016. The ordinance provides that if any employer fails to pay wages of at least $60 due to an employee 14 days or more from the date the work was performed, the failure to pay will be deemed “wage theft.” However, if the employer has established a regular pay period longer than 14 days, the wages may be paid according to that schedule. “Employee” is defined as an individual “who performs work within the geographic boundaries of Pinellas County while being employed by an employer, but shall not include any bona fide independent contractor.”
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