For Whom The Statute Tolls

As discussed in an earlier blog post on the DOL/Treasury relief extending benefit plan deadlines due to the pandemic, plans have to disregard an "outbreak period" when determining deadlines for COBRA elections and premiums payments, special enrollment in health plans, and the filing of claims and appeals. The DOL/Treasury guidance defined the "outbreak period" as the period from March 1, 2020 until 60 days after the COVID-19 National Emergency ends (or such other date as the agencies announce). Recently, the COVID-19 National Emergency was extended at least until April 2021.

The government's authority for issuing the April 2020 relief is a provision of ERISA (and a similar Internal Revenue Code provision applicable to the IRS), which states that the DOL may "prescribe, by notice or otherwise, a period of up to one year which may be disregarded in determining the date by which any action is required or permitted to be completed." This rule is clear that disregarding