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The Consolidated Appropriations Act: 2021’s Employee Benefits Provisions

McNees

JANUARY 19, 2021

Here is what you should know: Temporary Special Rules for Health and Dependent Care Flexible Spending Arrangements. Mid-Year Election Changes: The Act permits plans to allow employees to prospectively change their health or dependent care flexible spending arrangement elections without a change in status at any time in 2021.

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AMERICAN RESCUE PLAN ACT CONTAINS MANY EMPLOYEE BENEFITS RELATED PROVISIONS

Benefits Notes

MARCH 31, 2021

Health care flexible spending accounts are not subject to the ARPA provisions. All group health plans that provide major medical benefits subject to federal COBRA rules are subject to the ARPA COBRA rules. This includes self-funded and fully-insured plans, multi-employer plans, and governmental employer plans.

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