Extension of Certain Timeframes for Employee Benefit Plans, Participants, and Beneficiaries Affected by the COVID-19 Outbreak (Joint Notice), 85 Fed. Reg. 26351 (May 4, 2020)

The record

Jurisdiction

United States

Level

Federal

Authority

ERISA sec. 518, 29 U.S.C. 1148; I.R.C. sec. 7508A(b)

Issued

2020-04-28 Apr. 28, 2020

Effective

2020-05-04 (relief retroactive to Mar. 1, 2020) (read as 2020-05-04)

End

Outbreak Period defined as Mar. 1, 2020 to 60 days after the announced end of the National Emergency (limited to one year per individual by EBSA Notice 2021-01; Outbreak Period ended July 10, 2023)

In force

May 4, 2020 (no end date recorded; counted as in force for 120 days)

Quarters

2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3

2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3

Limitation types

Other

Addressees

• group health plans, disability and other welfare plans, pension plans, insurers, plan administrators

Functions reached

• IN (insurers and plan administrators: claims, appeals, COBRA, premium-payment deadlines tolled)
• WM (benefits administration)
• OP

Collection

Financial Services SEC-13

Operative words

all group health plans, disability and other employee welfare benefit plans, and employee pension benefit plans subject to ERISA or the Code must disregard the period from March 1, 2020 until sixty (60) days after the announced end of the National Emergency or such other date announced by the Agencies in a future notification (the 'Outbreak Period') in determining [the HIPAA special enrollment period, the COBRA election period, the date for making COBRA premium payments, the date for notifying the plan of a qualifying event, the dates for filing benefit claims and appeals]

Enforcement