The Notice removes concerns related to the impact on HDHP status of reduced or no-cost coverage of expenses related to COVID-19, whether mandated under insured plans by recently enacted laws in certain states or provided on a voluntary basis under self-insured plans (which are not subject to such state laws).
Employers should review their health plans to identify the available benefits and cost-sharing with respect to testing and treatment of COVID-19. If employers wish to modify such coverage or cost-sharing (e.g., providing COVID-19 testing at no cost to the participant), they should coordinate with their insurers or third-party administrators. In the case of a self-insured plan, the plan document likely will need to be amended and the change should be discussed with the plan’s stop loss carrier (if any) to determine the impact on stop loss coverage. In addition, any change in coverage should be communicated to participants.
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