Federal Updates
Treasury and IRS Issue HRA Guidance
On Nov. 19, 2018, the IRS released IRS Notice 2018-88, which provides guidance on the proposed regulations related to HRAs. The regulations, which were released Oct. 23, 2018, provide for two separate arrangements called individual coverage HRAs (ICHRAs) and excepted benefit HRAs. The new notice focuses on ICHRAs, which are employer-sponsored HRAs integrated with individual health insurance policies. The notice specifically discusses how the IRC Section 105, employer mandate and premium tax eligibility rules apply to ICHRAs.
IRC Section 105 generally requires employer contributions to be uniform for all participants. Otherwise, the HRA is at risk for discrimination. The Department of the Treasury and IRS anticipate releasing guidance providing that employer ICHRA contributions may vary by class as long as all participants in a class receive uniform contributions.
IRC Section 105 also prohibits the variance of contributions based on age. However, the cost of individual health coverage increases with age. It is reasonable that older employees may require increased ICHRA contributions in order to pay for the increased premium cost. To resolve this issue, the Treasury and IRS expect to issue future guidance permitting employer contributions to increase based on participant age.
The employer mandate requires an applicable large employer (or ALE, an employer with 50 or more full-time employees including equivalents) to offer minimum essential employer-sponsored coverage to at least 95 percent of full-time employees (known as Penalty A). If an ALE offers an ICHRA to at least 95 percent of full-time employees, it will comply with Penalty A.
As a reminder, individuals are not eligible for a premium tax credit (PTC) for any month they are covered by an employer-sponsored plan, which includes an HRA. Thus, any participants covered by an ICHRA will not be eligible for a PTC.
Further, individuals are not eligible for a PTC if they are eligible for an employer-sponsored plan that is affordable and meets minimum value. The notice provides guidance on how affordability will be calculated on an ICHRA. The employee's required contribution is the premium amount for self-only coverage under the lowest cost silver plan offered by the Exchange for the rating area in which the employee resides minus the employer's ICHRA contribution.
The Treasury and IRS recognize the burden on an employer to determine affordability for each individual employee, considering separate rating areas. For this reason, they anticipate proposing a location safe harbor that would permit an employer to base affordability on the cost of coverage in the worksite's rating area (as opposed to each employee's residential location).
Additionally, because of the late date on which individual policy premium rates are typically released each year, the Treasury and IRS are requesting comments related to a safe harbor that would permit an employer to base affordability on the previous year's cost of exchange coverage.
An ICHRA that is determined to be affordable would also be considered to provide minimum value. Thus, an employee who is offered coverage in an affordable ICHRA would not be eligible for a PTC, even if they waived coverage.
Comments on the proposed guidance are due by Dec. 28, 2018.
IRS Issues 2019 Cost-of-Living Adjustments for Inflation
On Nov. 15, 2018, the IRS issued Revenue Procedure 2018-57, which relates to certain cost-of-living adjustments for a wide variety of tax-related items, including transportation benefits, qualified parking benefits, health FSAs, QSEHRAs and other limitations for tax year 2019.
According to the revenue procedure, the annual limit on employee contributions to a health FSA will be $2,700 for plan years beginning in 2019 (up $50 from 2018).
Some changes impact the small business health care tax credit, since the maximum credit is phased out based on the employer's number of full-time equivalent employees in excess of 10. For 2019, the average annual wage level at which the credit phases out for small employers is $27,100 (up $400 from 2018).
One option for certain small employers is the Qualified Small Employer HRA (QSEHRA). For 2019, the maximum amount of reimbursements under a QSEHRA may not exceed $5,150 for self-only coverage and $10,450 for family coverage (an increase from $5,050 and $10,250 in 2018).
Another change is that the maximum amount an employee may exclude from his or her gross income under an employer-provided adoption assistance program for the adoption of a child will be $14,080 for 2019 (a $240 increase from the 2018 maximum of $13,840).
Regarding qualified transportation fringe benefits, the monthly limit on the amount that may be excluded from an employee's income for qualified parking benefits increases to $265 in 2019 (from $260 in 2018). The combined monthly limit for transit passes and vanpooling expenses also increases to $265 in 2019 (up from $260 in 2018).
Sponsors and administrators of benefits with limits that are changing (adoption assistance plans, health FSA, transportation fringe benefits) will need to determine whether their plans automatically apply the latest limits or must be amended (if desired) to recognize the changes. Any changes in limits should also be communicated to employees.
PPI has updated the Employee Benefits Annual Limits white paper to reflect 2019 changes. Download a copy"
IRS Provides Leave-Based Donation Programs
On Nov. 19, 2018, the IRS issued Notice 2018-89 to provide guidance on the treatment of leave-based donation programs to aid victims of Hurricane Michael. Under the special tax-relief program, employers may choose to give employees the opportunity to forgo vacation, sick, or personal leave in exchange for cash payments that the employer then uses to make donations to charitable organizations related to victims of Hurricane Michael (pursuant to IRC Section 170(C)). This notice provides additional detail for employers that have adopted or are considering adopting leave-based donation programs with a specific exception to the general rule that such cash donations are excluded as taxable income for the employee. Similar relief has been previously provided by the IRS after disastrous hurricanes or wildfires.
Generally, making a cash donation to a charitable organization through an employer program would result in an employee's constructive receipt of the cash. Under this notice, however, the treatment of cash payments for income and employment tax purposes when an employee makes a charitable contribution in exchange for vacation, sick or personal leave will not constitute gross income or wages as long as the payments are made to a charitable organization for the relief of Hurricane Michael victims and the money is paid before Jan. 1, 2020.
Please note that employees that elect to donate the leave may not claim a charitable contribution deduction on their income tax returns (to avoid "double dipping"). For the employer, such cash donations provided by the employee shouldn't be included in Box 1, 3 (if applicable) or 5 of Form W-2.
Employers that seek to offer a leave-based donation program for victims of Hurricane Michael should review the notice and provide employee notifications of the program. Donations can be made through Dec. 31, 2019.
DOL Publishes Advance Copies of 2018 Forms 5500 and 5500-SF
On Nov. 13, 2018, the DOL published advance information copies of the 2018 Form 5500 return/report, which includes Form 5500-SF and corresponding instructions. These advance copies are only for informational purposes and may not be used for 2018 Form 5500 or 5500-SF filings, but employers should familiarize themselves with the changes in preparation for 2018 plan year filings.
The DOL appears to have only made minor changes to this year's forms. For example, the forms reflect the changes to the plan characteristics and principal business codes. They also reflect the updated penalties that employers could face for failing to file a Form 5500.
Additionally, the instructions clarify how a welfare plan sponsor would complete Line 6, which reflects the number of plan participants.
The instructions also highlight changes to Schedule R, which provides certain retirement plan information. Specifically, those instructions provide another circumstance under which Schedule R would not be required.
While PPI prepares and files these forms for coverages administered through the ACSA and BIEB Trust, employers should familiarize themselves with the new requirements.
DOL News Release >>
Form 5500 Series Forms and Instructions >>
IRS Provides Tax Relief for Victims of California Wildfires
The IRS recently published guidance containing certain relief for individuals and businesses affected by the 2018 California wildfires. Specifically, the IRS offered extensions in relation to certain tax filing deadlines. The extensions apply automatically to any individual or business in an area designated by the Federal Emergency Management Agency (FEMA) as qualifying for individual assistance.
Specifically, in California, individuals and businesses that reside in Butte, Los Angeles and Ventura counties may qualify for tax relief.
As a result of this relief, individuals or businesses that had forms due on or after Nov. 8, 2018 and before April 30, 2019 have additional time to file the form through April 30, 2019. The relief would apply to quarterly payroll, employment and excise tax filings due, as well as to any employers that may have previously applied for a Form 5500 filing extension.
Impacted employers should discuss their filing obligations with their CPA or tax professional, with this relief in mind.
DOL Provides 2018 California Wildfires Relief and Guidance for Plan Sponsors and Participants
On Nov. 20, 2018, the Employee Benefits Security Administration of the DOL (the Department) released compliance guidance (which includes limited relief) and participant FAQs addressing California wildfire issues. The Department recognizes that many parties may encounter compliance-related issues in the coming months related to their ERISA-covered plans. Specifically, the compliance guidance is meant to help employee benefit plans, plan sponsors, employers and employees that are located in counties identified as a covered disaster area due to the California wildfires. The guidance is as follows:
If an employee pension benefit plan fails to follow procedural requirements for plan loans or distributions imposed by the terms of the plan, the Department will not treat it as a failure if it satisfies all of the following conditions:
- The failure is solely attributable to the California wildfires
- The plan administrator makes a good-faith, diligent effort under the circumstances to comply with procedural requirements
- The plan administrator makes a reasonable attempt to assemble any missing documentation as soon as practicable
In addition, the Department will not seek to enforce plan asset timing rules provided the failure is attributable to the California wildfires. (Note that participant contributions and loan repayments must be forwarded to the plan as soon as possible, but no later than the 15th business day of the month following the month they were transferred to the employer.)
Normally, an administrator of an individual account plan is required to provide 30 days advance notice to participants whose rights will be temporarily suspended or limited by a period of at least three business days when they cannot direct investments, obtain loans or other distributions. Natural disasters, like the California wildfires, are beyond the control of a plan administrator. Therefore, if the lack of notice is attributable to the wildfires, then it would not be an ERISA violation.
The Department recognizes that plan participants may encounter difficulties meeting deadlines for filing benefit claims and COBRA elections due to wildfires. Plan sponsors are to act reasonably, prudently and in the interest of the workers and their families. Reasonable accommodations should be made to minimize loss of benefits due to timing failures.
Finally, the Department understands that timely compliance by group health plans may not be possible. Therefore, the Department's enforcement emphasis will be on compliance assistance and will include grace periods and other appropriate relief.
The Department also provides FAQs for participants and beneficiaries related to health and retirement plans. It addresses issues participants may face (e.g., having an employer close, being unable to contact the plan administrator, or wishing to withdraw retirement funds without penalty due to the fires).
Retirement Update
IRS Releases Draft Form and Instructions for Form 5500-EZ
On Nov. 20, 2018, the IRS released the Instructions for the 2018 Form 5500-EZ. The instructions came after the Form 5500-EZ was released on Sept. 25, 2018. As a reminder, Form 5500-EZ is used by a one-participant retirement plan or a foreign retirement plan that does not file electronically on Form 5500-SF.
One of the changes to this year's forms is that the title of the form has been changed to indicate that the form may be used for foreign plans. Additionally, the codes for plan characteristics on line 8 have been updated to reflect the IRS changes for pre-approved plans.
While many employers outsource the preparation and filing of these forms, employers should also familiarize themselves with the new requirements and work closely with vendors to collect the applicable information.
Draft 2018 Form 5500-EZ Instructions >>
Draft 2018 Form 5500-EZ >>
IRS Proposes Rules Altering the Hardship Distribution Requirements
On Nov. 14, 2018, the IRS published a proposed rule that changes the requirements that must be met for a participant to take a hardship distribution. The proposed rule incorporates some of the changes to hardship distributions that were made through congressional action (such as through the Tax Cuts and Jobs Act).
As background, the current 401(k) rules impose a number of limitations on participants seeking a hardship distribution. Namely, participants that take a hardship distribution can't make elective deferrals to that 401(k) for a period of six months after receiving the distribution. They also must exhaust all available plan loans before taking a hardship distribution. Additionally, hardship distributions currently can't be taken from earnings on elective deferrals, qualified matching contributions (QMACs) or qualified nonelective contributions (QNECs).
Among other things, this proposed rule modifies those requirements. Specifically, participants will be able to take a hardship distribution even if they have not exhausted all plan loans. They will also be allowed to continue contributing to their 401(k) after they take a hardship distribution. Likewise, the proposed rule would allow participants to draw hardship distributions from QMACs and QNECs (if their employer plan sponsor chooses to allow it).
In addressing the necessity of a given hardship distribution, the proposed rule would require participants to certify in writing or electronically that the participant has no other liquid assets available to satisfy the need for the hardship distribution.
Similar to other guidance, the proposed rule also extends the hardship relief necessary for participants that are victims of Hurricane Florence or Michael.
The rule would mostly become effective in plan years beginning after 2018. The elimination of the six month ban on elective deferrals must take place by 2020.
In summary, these rules encapsulate the recent congressional changes to 401(k) and 403(b) plans hardship distributions. Employers should familiarize themselves with these rules for hardship distributions.
Announcements
Updated "Employee Benefits Annual Limits" White Paper Now Available
PPI recently updated the "Employee Benefits Annual Limits" white paper to reflect 2019 adjustments. This document includes revised limits on HSA contributions, qualified HDHPs, health FSAs, qualified transportation benefits, retirement plans, QSEHRAs and several additional limits.
Employers may want to review these limits and make any necessary adjustments to plan communications. Download a Copy
FAQ
We offer a high deductible health plan with an HSA to our employees. If the deductible is embedded, how does this impact the HDHP's limits for 2019?
In order for an individual to be eligible to open and contribute to an HSA, they must be enrolled in a qualified HDHP and in no other disqualifying coverage (no "first-dollar coverage"). A qualified HDHP cannot pay any benefits before the minimum statutory deductible is met ($1,350 for self only HDHP and $2,700 for family HDHP in 2019). There is also a maximum out of pocket (OOP) limit for QHDHPs ($6,750 and $13,500 for 2019, respectively).
There is a special rule regarding embedded deductibles for individuals with family HDHP coverage. In order for the health plan to remain an HSA-qualified HDHP, the plan cannot pay benefits for an individual under the family tier of coverage until the minimum statutory family deductible has been met. This is tied to the statutory family deductible, not the plan's family deductible. So, benefits could not be paid for an individual with family HDHP coverage in 2019 before the insured has met at least $2,700 of the deductible.
For example, Pat is enrolled in self-only HDHP; his deductible is $1,500. All covered expenses are paid 100 percent after he has met his deductible.
John, Jane and Junior are enrolled as family on an HDHP. The whole family has to meet $3,000 deductible for everyone's expenses to be paid 100 percent for the rest of the year. If any one individual in the family has $2,700 in expenses, that one person has met the individual embedded deductible and has their own covered expenses paid 100 percent while the other family members continue to accumulate up to $3,000. Typically, one person in the family tends to meet their full deductible in the year. So, the scenario could be Jane has $2,700 in expenses and meets her embedded individual deductible, John has $100 and Junior has $200. Then claims would be paid 100 percent for all members going forward. Another way they could meet the family deductible would be if Jane incurs $1,000, John incurs $1,500 and Junior incurs $500. In this case, the embedded deductible was never triggered, but would still be a qualified HDHP.
Additionally, there are separate ACA rules to consider. The ACA OOP max for 2019 is $7,900 for individual coverage and $15,800 for family (for 2019). Non-grandfathered plans must have embedded individual max OOPs with family coverage. HHS guidance confirms that the ACA's self-only annual cost-sharing limit acts as an embedded limit when an HDHP provides coverage other than self-only coverage (that is, family HDHP coverage). In other words, if an individual stays in-network, then under no circumstances should that individual pay more than $7,900 (in 2019), even if it is non-embedded/aggregate.
Therefore, putting these rules together (the embedded minimum deductible under QHDHP and embedded max OOP under ACA), this could result in an individual embedded maximum OOP being less than the plan's family deductible. For example, if a carrier says that an individual must meet $10,000 in OOP (to match the family deductible), that design would be out of compliance with the ACA requirement.
So, the embedded OOP for an individual with QHDHP family coverage in 2019 must meet both of these conditions:
- At least $2,700 (the statutory family deductible for QHDHPs)
- Equal to or less than $7,900 (the statutory ACA individual max OOP)
As another example, four individuals (A, B, C and D) are enrolled in family coverage with an OOP max of $13,500. A incurs $10,000 in covered expenses, and B, C and D each incur $3,000 in covered expenses. Since the self-only max OOP applies to each person ($7,900 in 2019), A's cost sharing is limited to $7,900, and the plan has to pay the difference ($10,000 - $7,900). With respect to cost-sharing incurred by all four individuals, the aggregate is limited to $13,500, so the plan has to pay the difference ($7900 + $3000 + $3000 + $3000 = $16,900), which is $16,900 - $13,500 ($3,400).
State Updates
Illinois
Review of Federal Regulation of Association Health Plans and State Law
On Sept. 19, 2018, Insurance Director Rauner issued Bulletin 2018-07. The bulletin discusses the state and federal regulation of association health plans (AHPs), after the DOL's final rules on AHPs were issued this summer. As background, AHPs are MEWAs and can fall under the jurisdiction of both federal and state law. This bulletin addresses fully insured group health plans and how Illinois law applies to them.
The bulletin essentially confirms that insurers in IL may issue group health insurance to associations that either satisfy the requirements under state law or the DOL's final rule. Additionally, IL laws regarding the filing and review of group health coverage apply to policies issued to associations that meet the DOL's requirements.
Finally, the IL Department of Insurance will not require entities to file documents demonstrating an association's qualification for a group health insurance policy, unless the policy incorporates by reference the association's documents.
Indiana
Review of Federal Regulation of Association Health Plans and State Law
On Oct. 17, 2018, Insurance Commissioner Robertson issued Bulletin 245. The bulletin discusses the state and federal regulation of association health plans (AHPs), after the DOL's final rules on AHPs were issued this summer. As background, AHPs are MEWAs and can fall under the jurisdiction of both federal and state law. The bulletin identifies the different types of AHPs and how Indiana law applies to them.
The bulletin essentially confirms that IN still has the same regulatory authority over MEWAs and AHPs as it did before the DOL published its final rule. Specifically, IN still requires self-insured AHPs to be licensed under state law.
While this bulletin doesn't necessarily provide any new information, it's a reminder to entities that might want to establish an AHP for IN employers that they must comply with state law.
New Hampshire
New Hampshire Provides Guidance for Short-Term Limited Duration Insurance
On Nov. 13, 2018, Commissioner Elias issued Bulletin INS-18-055-AB to provide guidance for New Hampshire's fully insured short-term limited-duration insurance (STLDI). The guidance is in response to the final rules regarding short-term limited duration health plans that were issued by the US Department of the Treasury, IRS, EBSA, and HHS on Oct. 2, 2018. In short, this bulletin reminds insurance carriers that the final rule does not preempt state laws regarding STLDI coverage.
The final rule provides that the initial contract term of a short-term limited-duration health policy must be no less than 12 months and limited a carrier's ability to renew or extend the policy for no more than 36 months. While NH law does allow for short-term, interim coverage solutions, such policy periods may not exceed six months and are nonrenewable. Further, a carrier cannot issue a short-term policy to a person who was previously covered by a short-term medical policy that results in more than 540 days of coverage within the preceding twenty-four month period. NH's intent for this short-term coverage is to fill a gap for individuals that are in transition between coverage.
The STLDI is not subject to the ACA's guaranteed issue and individual market rating rule requirements, but is subject to NH's insurance mandates applicable to the individual market coverage and, to the extent the STLDI policy is network-based, it is subject to state requirements, such as external review, network adequacy, and balance billing.
This main purpose of this bulletin is to remind insurers doing business in NH that the state retains the right to regulate STLDI coverage. Employers do not need to take any action but may want to be familiar with the state's individual insurance market requirements.
New Jersey
New Jersey Outlines New Out-Of-Network Consumer Protection, Transparency, Cost Containment and Accountability Act
On Nov. 20, 2018, Commissioner Caride released Bulletin No. 18-14 to provide guidance for the additional obligations under the Out-Of-Network Consumer Protection, Transparency, Cost Containment and Accountability Act (the Act). As background, the Act became effective Aug. 30, 2018, with the purpose to enhance consumer protections from surprise bills for out-of-network health care services, including transparency, new consumer disclosures, and cost-containment for out-of-network services. This Act creates and modifies processes for carriers regarding out-of-network policy disputes for inadvertent and/or involuntary out-of-network services provided in New Jersey or to NJ residents.
In addition, it addresses out-of-network billing and adds new disclosure and transparency requirements. While most of the notice relates to insurance carriers that cover NJ residents, portions of the notice apply to self-funded health benefit plans that elect to be subject to the claims processing and binding arbitration provisions of the Act.
Claims Processing and Arbitration. The Act creates an arbitration process to resolve out-of-network billing disputes for inadvertent and/or involuntary out-of-network services. Specifically, when carriers (including self-funded plans that elect to participate) and out-of-network providers cannot agree upon reimbursement for such services, an arbitrator will decide and will be binding upon both parties. The intended result is that the out-of-network health providers will bill the covered person for the cost-sharing liability for inadvertent and/or involuntary out-of-network services only once upon acceptance of the allowed charge/amount, whether it is initially agreed upon, determined through negotiations or decided through the arbitration process. NJ providers and self-funded health benefit plans that opt-in must apply the new arbitration process applies for claims with a date of service on or after Aug. 30, 2019.
Out of Network Billing. The Act prohibits providers from balance-billing for inadvertent and/or involuntary out-of-network services for any amount above the financial responsibility that they would have incurred if the same service(s) had been provided by an in-network health care provider. The Act also prohibits most opportunities for an out-of-network provider to, either directly or indirectly, knowingly waive, rebate, give, pay or offer any thereof as an inducement to seek services from such out-of-network provider.
Disclosure and Transparency. Carriers must provide clear and understandable descriptions of the benefits for services rendered by out-of-network health care providers that are covered under the plan, including emergency or urgent services, for inadvertent out-of-network services and, where applicable, voluntary out-of-network treatment. The bulletin provides a template summary of the transparency disclosures required by the Act.
For self-funded plans that choose to opt-in to the claims processing and arbitration provisions, they are not bound to the transparency disclosures and other sections of the Act.
Bulletin No. 18-14 >>
Template Summary of Transparency Disclosure Requirements >>
New York
New York Mandates Diagnostic Screening for Prostate Cancer with No Cost-Sharing
On Nov. 5, 2018, Gov. Cuomo signed SB S6882A that added to the existing coverage requirement for diagnostic screening of prostate cancer to do so with no cost sharing. Therefore, all New York policies and contracts issued, renewed, modified or amended on and after Jan. 1, 2019 cannot require that diagnostic screening for prostate cancer be subject to annual deductibles or coinsurance.
Under the bill, policies that provide coverage for physician services performed in physicians' offices, or major medical or similar comprehensive coverage, must provide coverage for diagnostic screening for prostate cancer if prescribed by plan participants' health care provider.
Specifically, coverage must be provided for:
- Standard diagnostic testing including, but not limited to, a digital rectal examination and prostate-specific antigen tests at any age for men having a prior history of prostate cancer.
- An annual standard diagnostic examination including, but not limited to, a digital rectal examination and a prostate-specific antigen test for men age 50 or older and who are asymptomatic and for men age 40 or older with a family history of prostate cancer or other prostate cancer risk factors.
While the bill contains no new employer compliance obligations, employers should be aware of the coverage requirements relating to prostate cancer. Such awareness will help address any employee questions that may arise related to prostate cancer coverage.
New York Requires Employers to Provide Accommodations for Lactating Employees
On Nov. 17, 2018, enacted Int. No. 879 and Int. No. 905 that amend the New York City Admin Code to require employers with 15 or more employees to provide a "lactation space" for breastfeeding employees, and to require employers to implement a lactation accommodation policy and process for employees that are nursing. The new requirements will take effect March 18, 2019 (120 days after it was enacted).
Int. No. 879 requires employers to provide a "lactation space" for employees to be used to breastfeed or express milk.
A "lactation space" means a sanitary place that is not a restroom that can be used to breastfeed or express milk shielded from view and free from intrusion by coworkers and the public. It must include at minimum an electrical outlet, a chair, a surface on which to place a breast pump and other personal items, and nearby access to running water. Employer must also provide, upon employee request, a lactation space that is in reasonable proximity to the employee's work area for employees, and a refrigerator in reasonable proximity to the employee's work areas suitable for breastmilk storage. Employers don't have to build an entirely new room devoted to lactation breaks, but they must provide a space that is reserved only for lactation during the time an employee is using it for that purpose. When that space is being used as a lactation space, the employer shall provide notice to other employees that the primary use of such space is to be a lactation space, which takes precedence over other uses.
If providing a lactation room poses an "undue hardship" for an employer (that is, significant expense or operational difficulty), the employer may be found exempt from the requirements.
Int. No. 905 adds a requirement for employers to establish policies describing lactation accommodations, the process by which an employee can request such accommodations, to be distributed to all new employees. The bill does not require that the policy be distributed to current employees.
The employer must develop and implement a lactation policy that 1) includes a statement that employees have a right to request a lactation space, and 2) identify a process by which an employee may request a lactation space.
An employer must also develop a lactation space request form. This form must 1) specify the means by which an employee may submit a request for a lactation room; 2) require that the employer respond to a request for a lactation space within five business days; 3) state that, if in response to a request for a lactation space, the employer does not provide a lactation space, the employer must provide the employee with a written response that identifies the basis upon which the employer has denied the request; and 4) state that the employer shall provide reasonable break time to express breast milk. The law also requires that a model lactation policy be developed by the NYC Dept. of Health and Mental Hygiene that includes a model lactation space request form.
While we wait for the model lactation room accommodation policy and request form, all applicable NYC employers must make sure that they have a "lactation room," and develop a policy and procedure in compliance with these new code requirements.
This material was created by PPI Benefit Solutions to provide accurate and reliable information on the subjects covered but should not be regarded as a complete analysis of these subjects. It is not intended to provide specific legal, tax or other professional advice. The service of an appropriate professional should be sought regarding your individual situation. PPI does not offer tax or legal advice. "PPI®" is a service mark of Professional Pensions, Inc., a subsidiary of NFP Corp. (NFP). All rights reserved.