In May 2020, the EBSA and the IRS extended certain timeframes affecting employee benefit plans. Under this joint guidance, group health plans must not count the period from March 1, 2020 until 60 days after the President announces the end of the COVID-19 National Emergency (called the ‘‘Outbreak Period”) for purposes of certain deadlines, up to a maximum of one year.
That announcement has yet to be made. This means that the specified extensions for events occurring this year will continue until the earlier of i) one year from the date of the event, or ii) 60 days after the Outbreak Period is finally announced.
Therefore, plan administrators must continue to track these deadlines on an individual basis and be aware that this temporary relief continues to add complexities to plan administration and compliance.
As a reminder, the timeframes to which this relief applies are the following:
COBRA Deadlines
The deadline for:
- Electing COBRA continuation coverage
- Paying COBRA premium payments
- Individuals notifying the plan of a qualifying event or determination of disability
- Health plans providing a COBRA election notice
Special Enrollment Deadlines
The determination of the 30-day period (or 60-day period, if applicable) to request special enrollment where other group health care coverage has been lost, there is a change in number of dependents, or there is change in eligibility for Medicaid and the Children’s Health Insurance Program (“CHIP”)
Claims Procedures Deadlines (which also apply to retirement plans)
The date by which individual claimants must file:
- A benefit claim under the plan’s claims procedure
- An appeal of an adverse benefit determination under the plan’s claims procedure
- A request for an external review after receipt of an adverse benefit determination or final internal adverse benefit determination
- Any information to perfect a request for external review upon a finding that the request was not complete