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Pension and Employee Benefits: Code, ERISA, & Regulations
This series provides an authoritative and comprehensive reference to the full text of benefits-related provisions of the Internal Revenue Code, the full text of ERISA, and related proposed and final regulations, as well as the official IRS and DOL preambles, and Committee Reports.

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CCH® PENSION AND BENEFITS — 12/12/08

FMLA final regs clarify payment and recovery of health premiums and benefit costs

The Department of Labor (DOL) has released final regulations under the Family and Medical Leave Act (FMLA) that clarify payment and recovery of health premiums and benefit costs during and after FMLA leave, among other provisions. The final regulations, which adopt the proposed rules substantially as proposed, provide guidance concerning employee benefits during FMLA leave, including:

• employee payment of group health benefit premiums;
• maintenance of benefits under multiemployer health plans;
• employee failure to make health premium payments; and
• employer recovery of benefits costs.

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