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Plan Administrators: (Re)Start Your Timers: Deadlines Extended by COVID Have One-Year Limit | Poyner Spruill LLP


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Notice 2021-01 recently issued by the Employee Benefits Security Administration, provides helpful clarification on relief from certain participant deadlines issued last year.  However, it also provides “suggestions” that plan administrators should consider following to avoid potential liability.
In last year’s Notice 2020-01 issued in April 2020, EBSA announced that plans must disregard the coronavirus “Outbreak Period” when calculating the following plan deadlines:
HIPAA Special Enrollment under a group health plan;
COBRA elections, premium payments, and notice of certain changes; and
Claims and appeals under the plan (applicable to both retirement and welfare plans). ....

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