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Christen Sewell counsels private and public companies and executives on all aspects of employee benefits and executive compensation.

Christen has a particular focus on benefits issues for start-ups and emerging growth companies, including:

  • Advising on the design, compliance, and administration of stock options and equity-based plans and arrangements.
  • Drafting and negotiating executive compensation arrangements, including, employment, retention, change in control, and separation agreements.

Christen also advises clients on:

  • Tax-qualified retirement plans
  • Health and welfare plans
  • Non-qualified deferred compensation arrangements
  • Bonus and incentive plans
  • Corporate transactions (M&A, joint ventures, financings, spin-offs, public offerings, SPACs)

Christen’s expertise covers:

  • Code Section 409A deferred compensation rules
  • Tax rules governing equity compensation
  • Golden parachute rules under Code Section 280G
  • ERISA
  • COBRA
  • PPACA
  • GINA
  • HIPAA

Recent legislation allows employers to continue offering first-dollar telehealth coverage without jeopardizing the ability to contribute to a health savings account (“HSA”), but only through the end of the 2024 plan year.

Background – HSA Eligibility

Employees can make and receive pre-tax contributions to HSAs to use for qualified medical expenses. To be “eligible” to make or receive contributions to an HSA, you (a) must be covered by a high deductible health plan (“HDHP”), and (b) may not have other non-HDHP coverage that covers benefits before the HDHP deductible has been met.

Certain types of coverage, like dental and vision care, is disregarded in determining whether an individual is “eligible” to contribute to an HSA. Disregarded coverage does not have to be coordinated with HDHPs. This means that participants can receive “first-dollar” coverage for disregarded coverage and still be eligible to make or receive contributions to an HSA.

Telehealth is Disregarded Coverage Through 2024

Under prior legislation, telehealth coverage provided (i) during plan years beginning before December 31, 2021; and (ii) during the period beginning April 1, 2022 and ending December 31, 2022, is disregarded coverage under the HSA rules. See the CARES Act and the Consolidated Appropriations Act, 2022. 

Continue Reading Employers Can Continue to Cover Telehealth Benefits Before HDHP Deductible Is Met