- On Friday the Supreme Court heard oral arguments regarding the OSHA ETS scheduled to go into effect on 1/10/22 that would require all employers with over 100 employees to either require their employees to be vaccinated against COVID-19 or require weekly negative tests. SCOTUS is expected to rule quickly on this issue.
- The Department of Labor released long-anticipated guidance late last week regarding the Consolidated Appropriations Act’s new broker compensation disclosure requirements. Field Assistance Bulletin No. 2021-03 answers several questions NAHU posed in meetings with the DOL and institutes a good-faith compliance standard.
- Despite Senator Joe Manchin’s (D-WV) recent announcement that he will not vote for the Build Back Better Act as it exists today, negotiations continue on Capitol Hill as Congress begins the New Year.
- The IRS published the final ACA reporting instructions this month for the 2021 tax year, including the instructions for Forms 1094-C and 1095-C. Form 1095-C has been modified with two new codes for individual coverage HRAs offered to the employee and spouse, but not dependents.