Article
Tri-Agency Guidance Addresses Requirements For Tobacco Surcharge Programs
The US Departments of Labor, Health and Human Services, and Treasury have issued new guidance clarifying that health-contingent wellness programs, including tobacco surcharge programs, are not required to provide retroactive reimbursement when participants satisfy reasonable alternative standards mid-year. This guidance addresses a critical issue at the heart of numerous ongoing ERISA class action lawsuits and provides plan sponsors with enforcement discretion relief while clarifying disclosure requirements
Mayer Brown