HDHP Telehealth Relief Extended for Remainder of 2022, but Mind the 3-Month Gap in Relief

Amberlee (Conley) Lapointe • March 30, 2022

On March 15, 2022, the Consolidated Appropriations Act, 2022 (the “2022 CAA”) was signed into law.  Section 307 of the 2022 CAA extends the relief permitting high deductible health plans (“HDHPs”) to provide telehealth and other remote care services free of charge before a participant meets their required deductible, but there’s a catch.

The CARES Act and IRS Notice 2020-29 first issued the relief for telehealth and other remote care services provided on or after January 1, 2020 for plan years beginning on or before December 31, 2021.  Accordingly, the relief expired on December 31, 2021 for calendar year plans. 

The 2022 CAA extends this relief to months beginning after March 31, 2022 and before January 1, 2023.  Unfortunately, the Act does not extend the relief to January, February, or March 2022, leaving a 3-month gap without relief for calendar year plans.  HDHP sponsors that covered telehealth or other remote care services before the required deductible during the 3-month gap in relief may need to consider correction options to avoid (a) tainting their plan’s status as an HDHP and/or (b) rendering participants ineligible for HSA contributions for a portion of the year.  

For more information about the original relief, see our SW Benefits Updates, “ The Cares Act – What Are the Health and Welfare Plan Issues to Consider? ” and “ COVID-19 and Cafeteria Plans – To Amend or Not to Amend? ”

Employee burnout: what it is and how to prevent it

By Mardy Gould • May 24, 2024
Employee burnout has become an epidemic in today’s modern workplace. So much so that the World Health Organization (WHO) officially recognizes it as an “occupational phenomenon.”1 While many used to consider mounting workplace stress an individual employee problem, these days, it’s become an employer’s responsibility to prevent burnout before it hurts productivity and business performance—not to mention your employees’ physical and mental health. Luckily, you can prevent burnout from affecting your workforce in several ways. This article will explore the causes and signs of employee burnout and the steps you can take to create a positive work environment where employees feel safe from toxic stress levels.

Form 720 and PCORI fee FAQs

By Mardy Gould • May 23, 2024
If you're a small business owner, you may have heard of the acronym PCORI and the fees that come with it. But what is PCORI, and how does it apply to your organization? Under the Affordable Care Act (ACA), sponsors of self-insured health plans must pay a fee to fund the federal Patient-Centered Outcomes Research Institute (PCORI). PCORI is an independent organization the ACA created to conduct research to help healthcare consumers make better decisions for their specific needs and outcomes. It also performs research related to clinical effectiveness. Employers offering a self-insured medical reimbursement health plan, such as a health reimbursement arrangement (HRA), must pay this fee by July 31 each year via Form 7201. This fee was initially set to expire in 2019, but Congress extended it through September 30, 20292, due to the Further Consolidated Appropriations Act of 20203.
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