Final rule, Extension of Certain Timeframes for Employee Benefit Plans, Participants, and Beneficiaries Affected by the COVID-19 Outbreak, 85 Fed. Reg. 26351 (May 4, 2020)

The record

Jurisdiction

United States Department of Labor, Employee Benefits Security Administration, jointly with the Department of the Treasury, Internal Revenue Service (federal agencies)

Level

Federal

Authority

29 U.S.C. 1148; 26 U.S.C. 7508A(b); Proclamation 9994 and the Stafford Act emergency declaration of Mar. 13, 2020

Issued

2020-04-28 Apr. 28, 2020

Effective

2020-05-04, applied retroactively from March 1, 2020 (read as 2020-05-04)

End

60 days after the announced end of the National Emergency (the Outbreak Period), subject to the one-year statutory limit per individual (EBSA Notice 2021-01); in force through Sept. 30, 2021 and beyond (read as 2021-09-30)

In force

May 4, 2020 to Sept. 30, 2021

Quarters

2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3

2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3

Limitation types

Workplace rulesOther

Addressees

• all group health plans, disability and other welfare plans and pension plans subject to ERISA or the Code
• plan sponsors, administrators, participants and beneficiaries
• COBRA qualified beneficiaries

Functions reached

• OP benefits administration and payroll deductions: every employer-sponsored plan's enrollment, COBRA election and premium-payment, claims and appeal deadlines were tolled
• HR terminations and layoffs: COBRA election and payment windows held open indefinitely, changing the cost and administration of every separation
• WF

Collection

Federal labor and immigration agencies AGY-FED-LABOR-IMMIGRATION

Operative words

Subject to the statutory duration limitation in ERISA section 518 and Code section 7508A, all group health plans, disability and other employee welfare benefit plans, and employee pension benefit plans subject to ERISA or the Code must disregard the period from March 1, 2020 until sixty (60) days after the announced end of the National Emergency or such other date announced by the Agencies in a future notice (the 'Outbreak Period') for all plan participants, beneficiaries, qualified beneficiaries, or claimants wherever located in determining the following periods and dates -- (1) The 30-day period (or 60-day period, if applicable) to request special enrollment under ERISA section 701(f) and Code section 9801(f), (2) The 60-day election period for COBRA continuation coverage... With respect to group health plans, and their sponsors and administrators, the Outbreak Period shall be disregarded when determining the date for providing a COBRA election notice under ERISA section 606(c) and Code section 4980B(f)(6)(D). DATES: May 4, 2020.

Enforcement

Notes