Roberta Chevlowe
Roberta K. Chevlowe provides advice to employers and boards of trustees of multiemployer benefit plans on a broad range of issues relating to their retirement, health and other employee benefit plans. With nearly three decades of experience practicing in this area, Roberta employs a practical, business minded approach to helping her clients comply with the various requirements imposed by ERISA, the Internal Revenue Code, COBRA, the Affordable Care Act and other federal and state laws affecting employee benefit programs. Roberta’s practice also includes advising clients in connection with benefit claim appeals, lawsuits and government audits; drafting plan documents, policies and employee communications materials; and negotiating with plan service providers.
Roberta is best known for her work in the area of COBRA compliance and for advising employers in connection with the benefits they provide to employees’ domestic partners and same-sex spouses. She is a co-author of The COBRA Handbook and lectures and publishes articles on a variety of employee benefits topics. In addition, Ms. Chevlowe is a member of Proskauer’s Health Care Reform Task Force, and she led the Firm’s Domestic Partner Benefits Task Force.
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On May 18, 2021, the IRS released Notice 2021-31 (the “Notice”) providing guidance on the temporary 100% COBRA premium subsidy under the American Rescue Plan Act of 2021 (“ARP”), summarized generally here. The Notice addresses how to calculate the premium subsidy and the corresponding tax credit available to premium payees, as well as the rules … Continue Reading
One important question that arises when determining whether an individual is eligible for the COBRA premium subsidy under the American Rescue Plan Act of 2021 (“ARP”) is whether the employee has experienced an involuntary termination of employment. (See our prior blogs on the ARP subsidy, here.) The IRS’s recent Notice 2021-31 (the “Notice”) provides helpful … Continue Reading
On May 18, 2021, the IRS released Notice 2021-31, which provides implementation guidance on the COBRA premium subsidy available under the American Rescue Plan Act of 2021 (ARP). As discussed in our prior blog posts, ARP includes a 100% COBRA premium subsidy for qualifying individuals during periods of COBRA continuation coverage from April 1, 2021 … Continue Reading
The American Rescue Plan Act of 2021 (ARP) requires that plan administrators distribute new COBRA notices to individuals in connection with the COBRA premium subsidy, as discussed in our prior blog posts. To help keep track of who gets which COBRA notice and the applicable deadline to send each notice, we have prepared a “pocket … Continue Reading
The American Rescue Plan (“ARP”) offers a special 60-day election period for certain individuals who previously declined or discontinued COBRA coverage (“Assistance Eligible Individuals” or “AEIs,” as defined in ARP). These individuals may elect COBRA coverage prospectively, beginning April 1st, at no cost, as long as they are not eligible for Medicare or other group … Continue Reading
Immediate Action Required As discussed in our prior posts, the American Rescue Plan Act of 2021 (“ARP”) requires that plan administrators distribute new COBRA notices advising individuals of their possible rights to a COBRA premium subsidy. Yesterday, the U.S. Department of Labor released new COBRA premium subsidy model notices and FAQs explaining how that is … Continue Reading
As we previously explained in prior blogs, the American Rescue Plan Act of 2021 (“ARPA”) includes a 100% COBRA premium subsidy for periods of coverage occurring between April 1 and September 30, 2021 for certain eligible individuals. Today, the U. S Department of Labor issued model notices and guidance in the form of Frequently Asked … Continue Reading
The American Rescue Plan Act of 2021 (“ARPA”) includes a 100% COBRA premium subsidy for “assistance eligible individuals,” for periods of coverage occurring between April 1, 2021 and September 30, 2021, as described in earlier blog posts. An “assistance eligible individual” is any COBRA “qualified beneficiary” who loses group health coverage on account of a … Continue Reading
As we previously explained in our prior blogs, both here and here, on the new COBRA subsidy rules, the American Rescue Plan Act of 2021 (“ARPA”), includes a 100% COBRA premium subsidy for periods of coverage occurring between April 1 and September 30, 2021. The subsidy is available to qualified beneficiaries who are eligible for … Continue Reading
As a follow up to our March 10th blog post, we have prepared a comprehensive summary of the COBRA premium subsidy provisions contained in the American Rescue Plan Act of 2021 (“ARPA”) here.… Continue Reading
The American Rescue Plan Act of 2021 (“ARPA”), which was just passed by Congress and will be sent to President Biden for signature, includes an opportunity for free COBRA coverage for a six-month period from April through September 2021 for employees (and their family members) who experience a loss of group health coverage due to … Continue Reading
In our February 12th blog post, we raised the question of how to interpret the duration of the DOL/Treasury relief tolling certain benefit plan deadlines due to the COVID-19 pandemic. Without guidance from the agencies, it was unclear whether the relief was set to expire in a few days (on February 28, 2021) due to … Continue Reading
As discussed in an earlier blog post on the DOL/Treasury relief extending benefit plan deadlines due to the pandemic, plans have to disregard an “outbreak period” when determining deadlines for COBRA elections and premiums payments, special enrollment in health plans, and the filing of claims and appeals. The DOL/Treasury guidance defined the “outbreak period” as … Continue Reading
As part of the COVID-19 relief package passed by Congress earlier this week, the federal government expands on earlier relief issued by the Internal Revenue Service (IRS) for health and dependent care flexible spending account benefits (FSAs). Under these temporary rules, plan sponsors may give their employees additional time to use their FSA account balances … Continue Reading
Following the Supreme Court’s 2013 decision in U.S. v. Windsor (in which the Court held that Section 3 of the federal Defense of Marriage Act (“DOMA”) was unconstitutional), one of the questions facing sponsors of tax-qualified retirement plans was whether the plans were required to recognize same-sex spouses on a retroactive basis for purposes of … Continue Reading
Last week, the Internal Revenue Service (IRS) issued Notice 2015-86, providing guidance on the application of the U.S. Supreme Court’s decision in Obergefell v. Hodges to qualified retirement plans and health and welfare plans, including cafeteria plans. Importantly, and as expected, the IRS comments in the Notice that it does not anticipate that Obergefell will … Continue Reading
On October 21, 2015, the IRS issued proposed regulations to clarify the treatment of same-sex spouses for federal tax purposes. By way of background, in 2013, the United States Supreme Court held in United States v. Windsor that the portion of the Defense of Marriage Act defining marriage as being between opposite-sex partners was unconstitutional. … Continue Reading
On June 26, 2015, the U.S. Supreme Court issued a historic decision in Obergefell v. Hodges, holding that the Fourteenth Amendment’s Due Process and Equal Protection Clauses require states to allow same-sex marriage and to recognize same-sex marriages performed in other states. The decision comes exactly two years to the day from the Court’s decision … Continue Reading
The IRS has informally stated that it is intending to make some significant changes to the Determination Letter program, and is even considering eliminating the program for individually designed retirement plans (other than perhaps initial and final determination letters). The agency apparently is looking to streamline its operations and focus its resources on other areas. … Continue Reading
It was announced today that the U.S. Supreme Court will consider two important questions relating to same-sex marriage–whether states are required to allow same-sex marriages within their jurisdictions, and whether states are required to recognize same-sex marriages performed in other states. The decisions are expected to be issued in June of this year.… Continue Reading
Effective January 1, 2015, group health plans and insurers are no longer required to issue a certificate of creditable coverage (“HIPAA Certificate”) to individuals who lost group health plan coverage. (See final regulations here). As a reminder, HIPAA Certificates were used by individuals to prove that they had continuous health coverage under a prior health … Continue Reading
The IRS announced yesterday that the maximum annual employee contribution to a health care flexible spending account plan is increasing by $50 to $2,550 for 2015 (up from the $2,500 limit that has applied since 2013). Employers that sponsor health care FSAs should take this increase into account in preparing for open enrollment, and may … Continue Reading
July 21, 2014 On June 27, 2014, the IRS published a letter outlining the steps taxpayers should take in order to obtain a refund for taxes paid on the value of employer-sponsored health coverage provided to an employee’s same-sex spouse. The letter, originally dated February 24, 2014, is in response to an inquiry from Rep. … Continue Reading
As was expected, the U.S. Department of Labor has issued a proposed regulation changing the definition of “spouse” for FMLA purposes in order to protect the FMLA rights of employees with same-sex spouses. The proposed regulation adopts a “place of celebration” rule, consistent with the current DOL interpretation in the context of other federal laws. … Continue Reading
Calculating the ARP COBRA Premium Subsidy Tax Credit
By Roberta Chevlowe, Katrina McCann and Mary Grace Richardson on Posted in COBRA
A Word from the IRS on Involuntary Terminations of Employment for Purposes of the ARP COBRA Premium Subsidy
By Paul M. Hamburger, Roberta Chevlowe, Katrina McCann and Joshua E. Stephens on Posted in COBRA
Guide to New IRS Guidance on COBRA Premium Subsidy
By Paul M. Hamburger, Roberta Chevlowe and Jennifer Rigterink on Posted in COBRA
The Pocket Guide to COBRA Subsidy Notices
By Paul M. Hamburger, Roberta Chevlowe and Jennifer Rigterink on Posted in COBRA
ARP COBRA Subsidy Special Election Opportunity: Who Gets a Second Bite at the Apple, and How Do They Take It?
By Roberta Chevlowe, Katrina McCann and Mary Grace Richardson on Posted in COBRA
DOL Releases COBRA Premium Subsidy Model Notices – With a Few Surprises
By Paul M. Hamburger, Roberta Chevlowe and Jennifer Rigterink on Posted in COBRA
DOL Issues Notices and Guidance on ARPA COBRA Premium Subsidy
By Paul M. Hamburger and Roberta Chevlowe on Posted in COBRA
Some Family Members May Not Be Eligible for the ARPA COBRA Premium Subsidy
By Paul M. Hamburger, Roberta Chevlowe and Mary Grace Richardson on Posted in COBRA, Coronavirus
ARPA COBRA Subsidy – When is a Termination of Employment Involuntary?
By Paul M. Hamburger and Roberta Chevlowe on Posted in COBRA, Coronavirus
The ARPA COBRA Premium Subsidy
By Paul M. Hamburger, Roberta Chevlowe and Annie (Chenxiaoyang) Zhang on Posted in COBRA, Coronavirus
COVID-19 Stimulus Bill Includes Six Months of Free COBRA Health Coverage
By Paul M. Hamburger and Roberta Chevlowe on Posted in COBRA, Coronavirus
We Now Know For Whom the Statute Tolls
By Paul M. Hamburger and Roberta Chevlowe on Posted in Coronavirus
For Whom the Statute Tolls
By Paul M. Hamburger and Roberta Chevlowe on Posted in Coronavirus
Additional Relief for FSA Benefits
By Roberta Chevlowe on Posted in Coronavirus
Is a Qualified Retirement Plan Required to Apply Windsor Retroactively?
By Elizabeth Down and Roberta Chevlowe on Posted in Defense of Marriage Act, Same-Sex Marriage
IRS Notice 2015-86 — The Limited Effect of Obergefell
By Damian A. Myers and Roberta Chevlowe on Posted in Defense of Marriage Act, Same-Sex Marriage
IRS Issues Proposed Regulations to Accommodate Obergefell
By Damian A. Myers and Roberta Chevlowe on Posted in IRS, Same-Sex Marriage
The U.S. Supreme Court Finds a Constitutional Right to Same-Sex Marriage: Implications for Employee Benefit Plan Sponsors
By Roberta Chevlowe on Posted in Same-Sex Marriage, Supreme Court
Changes to the IRS Determination Letter Program
By Paul M. Hamburger and Roberta Chevlowe on Posted in IRS
U.S. Supreme Court to Decide Fate of Same-Sex Marriage Laws
By Roberta Chevlowe and Stacy Barrow on Posted in Same-Sex Marriage
HIPAA Certificates Are No Longer Required As of January 1, 2015
By Roberta Chevlowe and Thelma Ofori on Posted in Affordable Care Act
IRS Increases Maximum Employee Contribution to Health Care FSAs for 2015
By Lisa A. Berkowitz Herrnson and Roberta Chevlowe on Posted in Cafeteria Plans, FSA, IRS
More Post-Windsor Tax Guidance: IRS Issues Letter Outlining Steps for Individuals to Obtain Tax Refunds for Same-Sex Spousal Health Coverage
By Roberta Chevlowe, Tzvia Feiertag and William Fogleman on Posted in Defense of Marriage Act
