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Health and Welfare Benefits

Statutes and Regulations

2007 proposed regulations for cafeteria plans

2018 final regulations defining “Employer” for association health plans

2019 final regulations expanding use of HRAs

IRS & DOL Resources

COBRA – model general notice (as of May 2020)

COBRA – model election notice (as of May 2020)

Employer credit for paid and family leave

IRS guidance on HRA proposed regulations

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