The IRS and U.S. Department of Labor have issued guidance related to re-enrolling employees in health and welfare plans, including ACA reporting and new COBRA rules.

The agencies are extending certain timeframes otherwise applicable to group health plans, disability and other welfare plans, pension plans, and their participants and beneficiaries under the Employee Retirement Income Security Act and the federal tax code.

The changes provide immediate relief designed to preserve and protect the benefits of participants and beneficiaries in all employee benefit plans across the U.S. during the pandemic.