Roberta Chevlowe
Senior Counsel
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 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 leader of Proskauer’s Task Force on Reproductive Health Care Benefits.
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Last Friday, the United States Supreme Court stayed a federal district court order that suspended the U.S. Food and Drug Administration’s approval of the drug mifepristone, which is used as part of a two-drug regimen to induce abortion. This decision means that mifepristone will remain available subject to current FDA dispensation guidelines while the appeal … Continue Reading
Important Update: Based on informal comments from the U.S. Department of Labor, it appears that the tolling of benefit plan deadlines will end on July 10, 2023, as described in our earlier blog on this subject, notwithstanding the legislation that was signed on Monday ending the COVID-19 National Emergency on April 10th. As explained in … Continue Reading
Update: On April 10, 2023, President Biden signed into law legislation ending the COVID-19 National Emergency prior to the previously announced May 11, 2023 date. See our blog on this new development here. The legislation does not impact the end of the COVID-19 Public Health Emergency. Earlier this week, the Departments of Labor, Treasury, and Health … Continue Reading
The Biden Administration recently announced that the COVID-19 National Emergency will end on May 11, 2023. This means that the requirement to extend various benefit plan deadlines due to the COVID-19 pandemic will end as well. By way of brief background, early during the pandemic, the U.S. Departments of Labor and Treasury adopted relief pursuant to which … Continue Reading
On December 15, 2022, the Internal Revenue Service (“IRS”) published final regulations that make permanent certain relief and changes relating to the Affordable Care Act (“ACA”) reporting requirements. Specifically, the final regulations (1) include an automatic 30-day extension for providing Forms 1095-B and 1095-C to covered individuals and employees, which would otherwise be due on … Continue Reading
Just three short days before the December 27th deadline for health plans and issuers to report prescription drug and health care spending information to the government, on December 23, 2022, the Departments of Labor, Treasury, and Health and Human Services (the “Departments”) issued undoubtedly welcome reporting relief for health plans and issuers facing difficulty meeting … Continue Reading
Employers and other group health plan sponsors are left with much to consider following the U.S. Supreme Court’s decision in Dobbs v. Jackson Women’s Health Organization, which overruled the Supreme Court’s prior landmark decisions in Roe v. Wade and Planned Parenthood v. Casey. Those cases solidified a federal constitutional right to obtain an abortion and … Continue Reading
A few short weeks ago we told you in a blog post that, with only four days’ notice, the Departments of Labor, Treasury, and HHS (the Departments) required that, starting January 15, 2022, group health plans cover FDA-approved over-the-counter (OTC) at-home COVID-19 tests without participant cost-sharing, preauthorization, or medical management, regardless of whether a health … Continue Reading
Remember the DOL/Treasury relief that tolled the COBRA election and payment deadlines for up to one year due to the COVID-19 pandemic (referred to below as “Tolling Relief”)? If you have been wondering whether, under that relief, a qualified beneficiary may wait one year to elect COBRA and then wait another year to make their … Continue Reading
The IRS just released some new supplemental guidance on the COBRA premium subsidy in the American Rescue Plan Act (“ARP”). IRS Notice 2021-46, released July 26, 2021 provides additional color on a handful of discrete subsidy issues that had been addressed in earlier guidance but still caused some confusion. The guidance, in Q&A format, addresses: … Continue Reading
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
Understanding Recent Litigation on Medication Abortion: A Guide for Health Plan Sponsors
Update: Big Headline, Small Impact – Legislation Ends COVID-19 National Emergency
By Robert Projansky, Roberta Chevlowe, Jennifer Rigterink and Jesse T. Foley on Posted in Coronavirus
It’s Over: DOL, Treasury, and HHS Confirm End of (Most) COVID-19 Rules for Health Plans
By Robert Projansky, Roberta Chevlowe, Jennifer Rigterink and Jesse T. Foley on Posted in Coronavirus
The Long-Awaited End of the Tolling of Plan Deadlines due to COVID-19
By Roberta Chevlowe and Tanusha Yarlagadda on Posted in COBRA, Coronavirus
IRS Permanently Extends Deadlines for ACA Reports to Individuals
By Roberta Chevlowe and Jesse T. Foley on Posted in Affordable Care Act, Health Plan Compliance, IRS
The Greatest Gift of All…Tri-Agencies Issue Welcome Relief on Prescription Drug Reporting
By Roberta Chevlowe and Jennifer Rigterink on Posted in Health Plan Compliance
After Dobbs v. Jackson Women’s Health Organization: Impact on Employee Benefits
There’s More! Tri-Agencies Provide Clarifying Guidance on Group Health Plan Coverage of Over-the-Counter At-Home COVID-19 Tests
By Robert Projansky, Roberta Chevlowe and Jennifer Rigterink on Posted in Coronavirus, Health Plan Compliance
COBRA Election and Payment Periods: Does One Year of “Tolling” Really Mean One Year?
By Paul M. Hamburger and Roberta Chevlowe on Posted in COBRA, Coronavirus
An Additional Word from IRS Regarding the ARP COBRA Subsidy
By Paul M. Hamburger and Roberta Chevlowe on Posted in COBRA
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
