For more information on the Council's comment letter program, contact Jan Jacobson, senior counsel, retirement policy, or Kathryn Wilber, senior counsel, health policy, at (202) 289-6700.
Note: Letters are also available on the applicable issue pages.
- Tuesday,
June 1,
2021
- Employer Group Letter to EEOC Regarding COVID-19 Vaccine Incentives
- The undersigned organizations represent employers nationwide, large and small, all of whom are
concerned with the threat the COVID-19 pandemic continues to pose to workers, the public at
large, and the economy. We are hopeful that COVID-19 vaccines will provide a pathway to
safely restart the economy, and we want to help facilitate and expedite the vaccination process.
To that end, we write asking the Equal Employment Opportunity Commission (EEOC) to
quickly issue guidance clarifying the extent to which employers may offer employees incentives
to vaccinate without running afoul of the Americans With Disabilities Act and other laws
enforced by the EEOC.
- Friday,
May 28,
2021
- Council Letter to IRS Regarding Repurposing of Welfare Benefit Fund Assets
- The American Benefits Council is urging the Internal Revenue Service to issue guidance confirming that companies may repurpose surplus assets from overfunded welfare benefit funds (such as voluntary employees' beneficiary associations (VEBAs)) for other employees and other welfare benefits without being subject to a 100% excise tax.
- Monday,
May 24,
2021
- Council Comment Letter on the Retirement Savings Lost and Found Act
- Thank you for your work to address the pressing issue of missing and unresponsive participants in retirement plans. We welcome the introduction of your legislation, the Retirement Savings Lost and Found Act of 2021, and appreciate the opportunity to have communicated regularly with your staff as you developed this bill.
- Friday,
May 21,
2021
- Council Comment Letter on the Retirement Security and Savings Act (S. 1770)
- We support the reintroduction of the Retirement Security and Savings Act. Your longstanding commitment to bipartisan retirement policy has set a pattern which has endured and produced much helpful legislation that built on a tremendously successful system making it stronger and broadening its availability to and use by more Americans. Your successful leadership and efforts to pass the Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 are but one example of this commitment.
- Friday,
May 21,
2021
- Council Comment Letter on the Telehealth Expansion Act (S. 1704)
- The American Benefits Council strongly supports your bill, the Telehealth Expansion Act (S. 1704), to provide employers and health plans permanent flexibility to offer telehealth services pre-deductible. The American Benefits Council ("the Council") is a Washington, D.C.-based employee benefits public policy organization. The Council advocates for employers dedicated to the achievement of best-in-class solutions that protect and encourage the health and financial well-being of their workers, retirees and families. Council members include over 220 of the world's largest corporations and collectively either directly sponsor or administer health and retirement benefits for virtually all Americans covered by employer-sponsored plans.
- Thursday,
May 20,
2021
- American Benefits Council Comment on VEBAs (05.20.2021 DRAFT)
- I write on behalf of the American Benefits Council ("the Council"), in connection with the solicitation of recommendations for the U.S. Treasury Department and Internal Revenue Service (IRS) 2021-2022 priority guidance plan (Notice 2021-28), to strongly urge that Treasury and the IRS take action to provide employers with the certainty needed to enable them to use substantial assets – oftentimes hundreds of millions of dollars, which currently sit untouched and unusable – to provide benefits to employees and their beneficiaries. More specifically, we are writing to request that Treasury and the IRS publish official guidance affirming that the 100% excise tax under Internal Revenue Code (Code) Section 4976 does not apply to an employer's reallocation or repurposing of surplus welfare benefit fund assets to provide other health and welfare benefits to employees. We also recommend that Treasury and the IRS begin again to issue private letter rulings (PLRs) on the same issue, as needed.
- Thursday,
May 20,
2021
- Council Comment Letter on the Improving Access to Retirement Savings Act
- We are writing on behalf of the American Benefits Council to thank you for your leadership with respect to retirement policy and commend you on the introduction of the Improving Access to Retirement Savings Act. This bill reflects your continued commitment to good bipartisan retirement policy. It builds on a tremendously successful system and will broaden that system's availability to and use by more Americans. It offers great value to the American worker.
- Thursday,
May 6,
2021
- Council Letter to HHS Office of Civil Rights Urging Changes to the HIPAA Privacy Rule to Support and Remove Barriers to the Coordinated Care and Individual Engagement
- The Council strongly supports the ability for health plans and health care providers to share data and coordinate care in order to offer innovative benefits and address real-time health needs of enrollees. We also support enrollees being able to access their own data and to direct their information. We applaud the Office of Civil Rights' (OCR's) timely response to requests for increased transparency and care coordination.
We understand that these Proposed Rules largely are directed at health care providers. However, these regulatory changes directly impact health plans that are HIPAA covered entities as well. For the most part, health plans are fully involved in care coordination activities and support the exchange of information for care coordination and transparency purposes. Nevertheless, as outlined below, we are writing to raise three issues for OCR to consider that are important for the administration of health plans and the vital health benefits that they provide throughout the country.
- Wednesday,
April 28,
2021
- Group Letter to Treasury/IRS Urging Changes to Forms W-4P/R
- We are writing on behalf of the undersigned organizations to comment on the early release
drafts of IRS Forms W-4P and W-4R for the 2022 tax year. These forms are to be used by individuals
in connection with income tax withholding from periodic payments and nonperiodic distributions from their retirement plans, IRAs, and commercial annuities. We urge you to make the following changes to the forms:
- Tuesday,
March 30,
2021
- Council Letter to EBSA Requesting Transition Relief for Single Employer Defined Benefit Pension Plan Funding
- We are writing regarding transition relief needed to implement the historic changes made by the American Rescue Plan Act of 2021 (the "Act") with respect to the single-employer pension plan funding rules.
As discussed in the attached letter to the U.S. Treasury Department and the Internal Revenue Service (IRS), there is a substantial amount of guidance needed from those agencies before plan sponsors can make decisions regarding when and how the new rules affect them. And due to the complexity of the choices available, it will take some significant time for many employers to make decisions, which is why we have requested that Treasury and the IRS allow companies until at least the end of the 2021 plan year to make decisions about how to implement the new rules.
- Tuesday,
March 30,
2021
- Council Letter to PBGC Requesting Transition Relief for Single Employer Defined Benefit Pension Plan Funding
- We are writing regarding transition relief needed to implement the historic changes made by the American Rescue Act Plan Act of 2021 (the "Act") with respect to the single-employer pension plan funding rules.
As discussed in the attached letter to the U.S. Treasury Department and the Internal Revenue Service (IRS), there is a substantial amount of guidance needed from those agencies before plan sponsors can make decisions regarding when and how the new rules affect them. And due to the complexity of the choices available, it will take some significant time for many employers to make decisions, which is why we have requested that Treasury and the IRS allow companies until at least the end of the 2021 plan year to make decisions about how to implement the new rules.
In this context, we ask that the Pension Benefit Guaranty Corporation (PBGC) issue guidance as soon as possible as follows.
- Monday,
March 1,
2021
- Council Letter to IRS Requesting Permanent EPCRS Safe Harbor Correction
- On behalf of the American Benefits Council ("the Council"), we are submitting this letter in response to the Internal Revenue Service (IRS) Revenue Procedure 2019-19, which invites public comments and indicates that the U.S. Treasury Department and the IRS expect to continue to update the Employee Plans Compliance Resolution System (EPCRS) with improvements based on comments received. The Council thanks Treasury and the IRS for the opportunity to submit comments.
EPCRS is a very successful voluntary compliance program, developed and expanded many times with input from plan sponsors. The Council and its members share the goal of the IRS and Treasury to maintain a program that encourages correction of operational and other errors, which all plans experience from time to time. One critical feature of EPCRS is that it seeks to avoid penalties that discourage a plan sponsor from correcting an error properly. If EPCRS is too burdensome to use, plan sponsors will simply not correct the error.
- Thursday,
February 11,
2021
- Council Letter to Employee Benefits Security Administration Regarding PEP Guidance
- We would like to thank the Department for meeting with us last January to discuss guidance priorities with respect to ensuring that pooled employer plans (PEPs) could be established for this year when they are effective. We greatly appreciate the hard work done in 2020 that made 2021 implementation possible. We wanted to highlight certain key issues that we discussed and that remain important agenda items for 2021.
- Monday,
January 25,
2021
- Council Letter to Education and Labor Committee Chairman Bobby Scott Addressing Single-Employer Pension Funding Stabilization
- We are writing regarding the importance of addressing single-employer pension
funding stabilization and to express support for the Emergency Pension Plan Relief Act
of 2021 (H.R. 423). For many companies that maintain defined benefit pension plans the
current crisis has created the perfect storm. The combination of the continuation of low
interest rates, coupled with sharply reduced company revenue that many have
experienced, threatens the economic health and even viability of some defined benefit
plan sponsors, including those in the supply chain of many other companies. Your
leadership on this issue continues to be critically important.
- Monday,
January 25,
2021
- Council Letter to Ways and Means Committee Chairman Richard Neal Addressing Single-Employer Pension Funding Stabilization
- We are writing regarding the importance of addressing single-employer pension
funding stabilization and to express support for the Emergency Pension Plan Relief Act
of 2021 (H.R. 409). For many companies that maintain defined benefit pension plans the
current crisis has created the perfect storm. The combination of the continuation of low
interest rates, coupled with sharply reduced company revenue that many have
experienced, threatens the economic health and even viability of some defined benefit
plan sponsors, including those in the supply chain of many other companies. Your
leadership on this issue continues to be critically important.
- Friday,
January 22,
2021
- Council Letter to Ways and Means Committee Chairman Richard Neal Urging Retirement Plan Uniformity
- We are writing regarding the importance of addressing gaps in retirement plan coverage and the need to preserve federal rules governing such plans – both to ensure equitable treatment for employees and to retain uniformity in plan administration. We very much appreciate that your discussion draft of the Automatic Retirement Plan Act (ARPA), released last year, directly addresses both goals. Like you, we have been committed for many years to expanding retirement plan coverage and we also look forward to working with you on these objectives, which are so important to American workers.
- Tuesday,
December 1,
2020
- Letter to Congress: Enact Comprehensive Surprise Billing Reform
- As the U.S. Congress is working to fund the government beyond the December 11 deadline, the Council is pushing for "surprise billing" protections to be included in the new budget.
The Council has long advocated against the practice of "surprise billing" which happens after a patient receives services at out-of-network facilities in emergencies and/or is treated with out-of-network services at an in-network facility
- Monday,
October 5,
2020
- Council Comments to HHS Regarding Proposed Regulations on Medicare 2021 Hospital Outpatient Prospective Payment Systems
- On October 5, the Council submitted a comment to the Department of Health and Human Services (HHS) and the Centers for Medicare and Medicaid Services (CMS) on the proposed annual Medicare regulation regarding the hospital outpatient prospective payment system and quality reporting programs, among other topics. Although the rule is specific to Medicare and covers a number of topics outside the purview of employer plan sponsors, it addresses two issues of interest to the Council and to plan sponsors, that is, quality reporting and site-neutral payment reform. This was also an opportunity for the Council to weigh in on a topic related to our efforts to address the social determinants of health.
- Friday,
July 31,
2020
- Council Letter to PBGC Regarding Guidance on Funding Delay
- In communications with the Pension Benefits Guaranty Corporation (PBGC), the American Benefits Council is recommending an important modification to recent question-and-answer guidance addressing plan sponsor obligations under the Coronavirus Aid, Relief, and Economic Security (CARES) Act.
- Thursday,
July 30,
2020
- Council Letter to DOL/EBSA Regarding Proposed Regulations on ESG Factors in Selecting Plan Investments
- On behalf of the American Benefits Council ("the Council"), we are submitting this comment with respect to the above-referenced proposed regulation issued by the U.S. Department of Labor (DOL). This proposal would make changes to the DOL's 1979 regulation which explains how a fiduciary will satisfy his or her obligations under ERISA Section 404(a)(1)(B) with regard to an investment or an investment course of action. The proposal would also place new requirements on the use of environmental, social and corporate governance ("ESG") factors in investment decisions and on the use of ESG funds in participant-directed defined contribution plans.
- Friday,
July 24,
2020
- Council Comments to DOL/EBSA on Proposed Updates to 2020 MHPAEA Self-Compliance Tool
- On July 24, the Council submitted comments to the Department of Labor ("DOL") on recent proposed updates to DOL's mental health parity self-compliance tool, which is intended to help group health plans and insurers and other stakeholders determine whether a plan or coverage is in compliance with the federal mental health parity requirements.
- Wednesday,
January 29,
2020
- Council Letter to Trump Administration Regarding Transparency in Coverage Proposed Regulations
- WASHINGTON, DC – In written comments filed on January 29, the American Benefits Council applauded the Trump Administration for "taking steps intended to increase price transparency in order to reduce health care costs" and offered a number of recommendations to mitigate "the increased burden and liability imposed by certain aspects of the proposed regulations on employer plans."
- Monday,
January 6,
2020
- Council Letter to Massachusetts Securities Division Regarding Proposed Fiduciary Conduct Standard
- On January 6, the Council submitted a new set of comments on the revised rules, again urging state regulators to exclude ERISA-covered plans, participants and beneficiaries from the scope of any forthcoming state-level fiduciary duty rules. "Not only is this approach consistent with sound public policy, but it is also clear that federal law clearly preempts any state regulation designed to impose fiduciary duties on financial professionals with regard to their interactions with ERISA-covered plans, participants and beneficiaries," the letter said.
- Tuesday,
October 29,
2019
- Council Letter to DOL/EBSA Regarding Open MEPs and Other Issues under Section 3(5) of ERISA
- In October 29 written comments to the U.S. Department of Labor (DOL) Employee Benefits Security Administration (EBSA), the American Benefits Council offered strong support for final regulations that would expand access to multiple employer plans (MEPs) and encouraged the agency to use its authority to further expand the use of MEPs by reducing some of the regulatory constraints that still remain.
- Tuesday,
October 1,
2019
- Council Request to Testify at Treasury/IRS Hearing on Multiple Employer Plans
- On behalf of the American Benefits Council ("the Council"), I am writing to: (1) request a hearing on the proposed multiple employer plan (MEP) modifications published by the Department of the Treasury and Internal Revenue Service (IRS) on July 3, 2019, and (2) request the opportunity for a Council representative to testify at the hearing.
- Monday,
September 30,
2019
- Council Comments to IRS Regarding Proposed Regulations on Multiple Employer Plans
- On behalf of the American Benefits Council, I am writing in support of the proposed multiple employer plan (MEP) modifications published by the Department of the Treasury and Internal Revenue Service on July 3, 2019. Additionally, I am writing to recommend ways that Treasury and IRS can improve the proposed relief by expanding its scope, simplifying its conditions, and providing additional guidance.
- Tuesday,
July 30,
2019
- Group Letter in Support of Pension and Budget Integrity Act of 2019 (H.R. 4035)
- The Council expresses support for the Pension and Budget Integrity Act (PBIA) of 2019 (H.R. 4035) in a group letter with other employers and benefit organizations. The Pension and Budget Integrity Act of 2019 would ensure Pension Benefit Guaranty Corporation (PBGC) premiums are used only to fund the PBGC's mission, as Congress originally intended.
- Friday,
July 26,
2019
- Council Letter to Massachusetts Securities Division Regarding Fiduciary Proposal
- In July 26 comments to the Massachusetts Securities Division, the Council strongly urged state regulators to exclude ERISA-covered plans, participants and beneficiaries from the scope of any forthcoming fiduciary duty rules. "Not only is this approach consistent with sound public policy, but it is also clear that federal law clearly preempts any state regulation designed to impose fiduciary duties on financial professionals with regard to their interactions with ERISA-covered plans, participants and beneficiaries."
- Thursday,
May 23,
2019
- Council Comments on Massachusetts Paid Family Medical Leave Law
- On May 23, the Council submitted comments to the Massachusetts Department of Family and Medical Leave (DFML) on revised draft regulations on the Massachusetts Paid Family and Medical Leave (PFML) law. The department is slated to issue final regulations by July 1, 2019, the same date that covered employers are required to begin making payroll deductions to fund the paid leave program.
- Monday,
April 8,
2019
- Council Letter to HHS Regarding Prescription Drug Rebates and Safe Harbors
- We write on behalf of the American Benefits Council ("Council") to provide comment in connection with the Fraud and Abuse; Removal of Safe Harbor Protection for Rebates Involving Prescription Pharmaceuticals and Creation of New Safe Harbor Protection for Certain Point-of-Sale Reductions in Price on Prescription Pharmaceuticals and Certain Pharmacy Benefit Manager Service Fees Proposed Rule ("Proposed Rule") published in the Federal Register on February 6, 2019, by the Office of Inspector General (OIG), Department of Health and Human Services (HHS) (84 Fed. Reg. 2340).
- Tuesday,
April 2,
2019
- Council Comments on Interim Guidance under Section 4960 (Notice 2019-09)
- The American Benefits Council ("the Council") appreciates the opportunity to submit comments on Notice 2019-09, which provides interim guidance on the excise tax imposed on excess compensation paid by tax-exempt organizations under new Internal Revenue Code Section 4960. As discussed below, we are writing to ask the Treasury Department and the Internal Revenue Service (IRS) to clarify that an applicable tax-exempt organization (ATEO) will not be subject to the excise tax imposed by Section 4960 with respect to officers who serve in a solely volunteer capacity with the organization.
- Friday,
January 11,
2019
- Council Letter to IRS on Hardship Distributions of Elective Contributions, QMACs, QNECs, and Earnings, RIN–1545–BO82
- Council Letter to IRS on Hardship Distributions of Elective Contributions, QMACs, QNECs, and Earnings, RIN–1545–BO82
- Thursday,
May 31,
2018
- Council Letter to CMS Regarding Direct Health Provider Contracting
- As innovative payment models continue to show promise for lowering costs and improving the quality of health care, the Council is working with policymakers to model federal programs after the successful initiatives being pursued by large employers.
- Monday,
May 14,
2018
- Council Letter to Louisiana Department of Insurance Regarding State Innovation Waiver Application
- The Council provided comments with respect to Louisiana's application to the Centers for Medicare and Medicaid Services ("CMS") and to the U.S. Department of the Treasury (Departments), for a waiver of certain provisions of the Affordable Care Act (ACA) as authorized by Section 1332 of that Act. Louisiana's 1332 waiver application seeks approval to waive Section 1312(c)(1) of the ACA for the purpose of establishing a state-based and state-administered reinsurance program.
- Wednesday,
January 3,
2018
- Council Comment Letter to IRS on ACA Information Reporting
- The Council submitted comments on information reporting by applicable large employers on health insurance coverage offered under employer-sponsored plans, as described in the Notice
published in Vol. 82, No. 210 of the Federal Register on November 1, 2017 ("Notice").
- Monday,
December 11,
2017
- Council Letter to EBSA Regarding Claims Procedure for Plans Providing Disability Benefits
- On December 11, 2017, the American Benefits Council submitted comments regarding the notice of proposed rulemaking published in the Federal Register on October 12, 2017, by the Department of Labor (the "Department") entitled "Claims Procedure for Plans Providing Disability Benefits; Extension of Applicability Date" ("Proposed Regulation"). 82 Fed. Reg. 47, 409 (October 12, 2017).
- Wednesday,
September 13,
2017
- Council Comments to EBSA Regarding Mental Health Parity Act Disclosure Issues
- In September 13 written comments to the U.S. Department of Labor Employee Benefit Security Administration (EBSA), the Council offered recommendations on recently issued frequently asked questions (FAQ) Part 38, which addressed disclosure obligations and solicited comments on a draft model form for requesting disclosure of information as required under MHPAEA.
- Monday,
July 31,
2017
- Council Letter to Treasury Regarding Review of Burdensome Regulations
- Responding to a formal request for information (RFI), on August 1 the Council provided to the U.S. Treasury Department a comprehensive set of recommendations for eliminating, modifying or streamlining regulations to reduce burdens on employee benefit plan sponsors.
- Monday,
April 24,
2017
- Council Letter to PBGC Urging Review of Early Warning Program
- As part of its ongoing defense of the defined benefit pension plan system, the Council sent a letter to the Pension Benefit Guaranty Corporation (PBGC) on April 24, urging a thorough review of the agency's Early Warning Program.
- Monday,
March 20,
2017
- Group Letter to OMB Regarding EEOC Proposed Revisions to EEO-1
- The Council was also one of 27 employer organizations to sign on to a similar group letter to OMB, urging the agency to review and reject the EEOC's revisions to the annual Employer Information Report (EEO–1) disclosure requirement.
- Tuesday,
February 21,
2017
- Letter to IRS on ongoing rulemaking with respect to hybrid retirement plans
- The Council offered constructive recommendations to the U.S. Treasury Department and Internal Revenue Service (IRS) in a February 21 letter (cosigned by the Coalition to Preserve the Defined Benefit System) addressing ongoing rulemaking with respect to hybrid retirement plans.
- Thursday,
September 29,
2016
- Council Letter to DOL/EBSA Regarding Proposed Regulations on State/Local Retirement Plans
- The Council appreciates the opportunity to provide comments on the Department of Labor’s proposed rule that would extend the new safe harbor for state-run mandatory IRA programs for private-sector employees to similar programs that are established by certain populous cities and counties meeting the proposal’s definition of a “qualified political subdivision”.
- Friday,
April 1,
2016
- Council Letter to EEOC Regarding Proposed Changes to EEO-1
- In April 1 written comments, The Council urged the Equal Employment Opportunity Commission (EEOC) to withdraw and reconsider its proposed changes to the Employer Information Report (EEO–1), used to collect demographic information about employees.
- Thursday,
March 10,
2016
- Council Letter to DOL Requesting Extension on Paid Leave NPRM
- In a March 10 letter to the U.S. Department of Labor (DOL), the Council asked the agency to extend the comment period for a proposed rule that will require federal contractors and their subcontractors provide employees with a certain amount of paid leave.
- Thursday,
January 28,
2016
- Council Letter to EEOC Regarding Proposed GINA Title II Regulations
- In a January 28 letter to the U.S. Equal Employment Opportunity Commission (EEOC) regarding its proposed regulations governing employer wellness programs under Title II of the Genetic Information Nondiscrimination Act (GINA), the Council once again emphasized the importance of consistent federal policy that promotes the health of Americans and is aligned across multiple agencies and Congress.
- Friday,
January 15,
2016
- Group Letter to CMS Opposing Rate Cuts to Medicare Advantage Plans
- In written comments to the U.S. Department of Health and Human Services (HHS) Centers for Medicare and Medicaid Services (CMS), the Council and 11 other employer groups expressed concern with further cuts to the Medicare Advantage (MA) program.
- Friday,
January 8,
2016
- Council Letter to IRS Regarding State-Run Retirement Plans and ERISA Prohibited Transactions
- On behalf of the American Benefits Council (the “Council”), I am writing to seek clarification on whether the prohibited transaction excise tax regime described in Internal Revenue Code Section 4975 could apply to states that sponsor payroll deduction IRA arrangements for private sector employees, even where such arrangements are exempt from ERISA.
- Tuesday,
November 17,
2015
- Council Letter to IRS/OMB on Changes to Form 5500 Series
- This letter is submitted on behalf of the American Benefits Council (the Council) regarding the proposed changes to the Form 5500 series for the 2015 plan year, including proposed changes to the Form 5500-SUP described in the Notice and Request for Comment published in the Federal Register on December 23, 2014, and the changes reflected in the draft Form 5500-EZ.
- Tuesday,
July 28,
2015
- Council Letter to CMS on Request for Information Regarding HPID Requirements
- In July 28 written comments to the Centers for Medicare and Medicaid Services (CMS) of the U.S. Department of Health and Human Services (HHS), the Council urged the agency to eliminate the Health Plan Identifier (HPID) requirement in HIPAA administrative transactions. CMS requested input on the HPID rule, after having delayed enforcement of the requirement in October 2014.
- Tuesday,
July 21,
2015
- Council Letter to DOL/EBSA Proposed Regulations on Definition of the Term 'Fiduciary'
- The Council submitted comments on July 21 to the U.S. Department of Labor (DOL) on the proposed regulations redefining the term “fiduciary.” In the comments, the Council identified a number of issues of concern to plan sponsors and participants that are raised by the proposal, as well as potential issues that could arise. Our comment letter also provided several recommendations to ensure certainty and reduce liability for employers.
- Monday,
March 30,
2015
- Council/SPARK Institute Letter to NTIS Regarding Proposed Regulations on Certification Program for Access to the Death Master File
- In March 30 written comments to the National Technical Information Service (NTIS) of the U.S. Department of Commerce, the Council, along with the SPARK Institute, expressed concerns with the proposed regulations on a proposed certification program to provide access to the Death Master File (DMF). The letter suggested clarifications and changes that would continue to protect confidential DMF information from abuse while ensuring that retirement plan administrators are able to access DMF information for legitimate fraud prevention and business purposes.
