The Washington Report
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January 18, 2023
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While we do our best to provide timely updates, it is possible that the information shared in the newsletter may change after our publication deadline.
Other HR/Employment
EEOC Releases SEP Draft; Requests Public Comment
On January 10, 2023, the Equal Employment Opportunity Commission (EEOC) released in the Federal Register a draft of its Strategic Enforcement Plan (SEP) for Fiscal Years 2023–2027, requesting public comment on the various priorities. Once finalized, the SEP will “establish the EEOC’s upcoming enforcement priorities in its work to advance equal employment opportunity and prevent and remedy discrimination in the workplace.” The EEOC stated that the draft plan remains under review and is subject to approval by a vote of the Commission. Comments on the draft SEP are due by February 9, 2023.
The news release is available here.
The draft SEP is available here.
IRS Releases Draft of 2023 IRS Publication 15-B: Employer’s Tax Guide to Fringe Benefits
On January 6, 2023, the Internal Revenue Service (IRS) released the draft form of the 2023 IRS Publication 15-B: Employer’s Tax Guide to Fringe Benefits. Among other provisions, it includes information on the cents-per-mile rule, the qualified parking exclusion and commuter transportation benefit, and the contribution limit on a health flexible spending arrangement (all previously reported in this newsletter when originally released by the IRS.)
The draft of the 2023 IRS Publication 15-B: Employer’s Tax Guide to Fringe Benefits is available here.
Aon Publications
Lucky 13? HHS Renews Public Health Emergency Declaration — Perhaps for the Final Time
Health and Human Services (HHS) Secretary Xavier Becerra once again renewed the public health emergency (PHE) declaration, effective January 11, 2023. The declaration extends the PHE for another 90 days, although the Secretary has the right to terminate the declaration prior to its expiration date, with 60 days’ advance notice. The Secretary has the authority to declare a PHE under Section 319 of the Public Health Service Act. COVID-19 was initially declared a PHE as of January 31, 2020. This is the twelfth 90-day renewal, marking thirteen 90-day PHE periods for the COVID-19 pandemic.
Speculation abounds that this might be the final renewal of the PHE. If that is the case, Secretary Becerra will have to provide notice of his intent not to further renew the PHE declaration no later than February 10, 2023.
The Aon bulletin is available here.
Now Available: Aon 2023 Compliance Calendar
Aon is pleased to present its 2023 Compliance Calendar to assist plan sponsors and fiduciaries with identifying significant compensation and benefit due dates for their retirement and health and welfare plans. This calendar is based on a January 1 through December 31 calendar plan year and includes due dates for notice distributions, plan disclosures, and various plan-related federal regulatory filings, along with certain plan/benefit-related items that are date-specific. While some compliance dates may be subject to change due to the ongoing release of additional or clarifying legislative or regulatory guidance by the Internal Revenue Service (IRS), Department of Labor (DOL), or other federal regulatory agencies throughout the year, this Compliance Calendar should serve as a very useful tool to ensure timely compliance during 2023.
Some topics addressed in the 2023 Compliance Calendar include:
- Timing of participant communications and notices (e.g., summaries of material modifications, pension benefit statements, and summaries of benefits and coverage);
- Changes to health plan reporting obligations;
- The SECURE 2.0 change to increase the age for required minimum distributions from age 72 to age 73*;
- Plan contribution due dates; and
- Filing dates for IRS and DOL forms (e.g., Forms 5500, W-2, 1094-B, 1095-B, and 1099-R).
*Shortly before this Calendar was slated for publication, the SECURE 2.0 Act of 2022 (SECURE 2.0) was signed into law. While the Calendar does address the SECURE 2.0 change to increase the age for required minimum distributions from age 72 to age 73 and subsequently to age 75 in 2033, we did not otherwise modify the compliance dates for SECURE 2.0.
The 2023 Compliance Calendar is available here.