![]() However, in no case will a suspension period exceed 1 year from the date of the original deadline. Under Notice 2021-01, the suspension relief previously granted to individuals in the Joint Notice will continue to be in effect. Deadline for plans to provide COBRA election notice.īenefit plan deadlines that are subject to the relief will have the applicable deadline suspended or disregarded until the earlier of 1 year from the date they were first eligible for relief, or 60 days after the announced end of the president’s national emergency declaration (the end of the Outbreak Period).Īs a practical matter, this means each individual has their own timetable for plan action.Deadline to file claims, appeals and requests for external review and.Deadline to elect HIPAA special enrollment.Notice 2021-01 requires that group health plans, disability and other employee welfare benefit plans subject to ERISA or the Internal Revenue Code to disregard several important deadlines that normally apply to plans, including the: The national emergency declaration and subsequent Notice 2021-01 makes clear that the prior COVID-19 extensions will be extended again for an unspecified time of up to one year. The Joint Notice was effective as of March 1, 2020. ![]() ![]() Under that authority, the DOL and IRS issued a Joint Notice (May 4, 2020) which required that plans suspend benefit plan deadlines. Under ERISA and the Internal Revenue Code, the Department of Labor (DOL) and Internal Revenue Service (IRS) are permitted to suspend benefit plan deadlines when a national emergency is declared, but only for one year, unless extended by the president. The president’s declaration extends the national emergency. This action is separate from, and should not be confused with, the public health emergency (PHE) declared by the Secretary of Health and Human Services, as there are different timeframes and requirements associated with each emergency. On February 24, 2021, President Biden extended the national emergency declaration due to COVID-19.
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