End of COVID-19 Pandemic Declarations

End of COVID-19 Pandemic Declarations

On May 4, 2020, in response to the COVID-19 national emergency, the Department of Labor (DOL), the Treasury Department, and the IRS published a Joint Notice, extending timeframes otherwise applicable to group pension, health, and welfare plans subject to ERISA and the Internal Revenue Code, by requiring that the period for certain action from March 1, 2020, until 60 days after the announced end of the national emergency (referred to as the “Outbreak Period”) be disregarded up to a maximum of one year. The Joint Notice provided extensions for the following COBRA timeframes: (1) the 60-day election period for COBRA continuation coverage; (2) the dates for making COBRA premium payments; (3) the date for individuals to notify the plan of a qualifying event or determination of disability; and (4) the dates for providing a COBRA election notice for group health plans and their sponsors and administrators. The IRS’ description of the Joint Notice relating to COBRA can be found here. Although the announced end of the national emergency was April 10, 2023, the DOL and the IRS confirmed that the COVID-19 Outbreak Period would end on July 10, 2023, despite it being more than 60 days after the announced end of the national emergency. Accordingly, as of July 10, 2023, standard COBRA election and payment deadlines reverted back to pre-pandemic deadlines. Employers are encouraged to consult with their labor counsel to ensure that any requisite and/or recommended communications with plan participants and COBRA continuants are provided.