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IRS and DOL Issue New COVID-19 Guidance for High Deductible Health Plans and FMLA

On March 11, 2020, the Internal Revenue Service (IRS) issued Notice 2020-15 to address the status requirements for a high deductible health plan (HDHP) related to the Coronavirus (COVID-19) testing and treatment.  Until further guidance is issued, the Notice provides relief for all HDHPs confirming that they will not fail to maintain HDHP status if they provide medical care services and items purchased related to testing for and treatment of COVID-19 prior to the satisfaction of the applicable minimum statutory deductible.

IRS Notice 2020-15 is available here. 

In addition, the U.S. Department of Labor (DOL) issued guidance addressing how and when the Family and Medical Leave Act (FMLA) applies to protect a leave of absence for employees who may miss work related to COVID-19, the flu, or any other public health emergency or pandemic.  This information was published on the DOL’s website in its “COVID-19 and the Family and Medical Leave Act Questions and Answers” available here.