The outbreak period will end on July 10, 2023 - 60 days after the COVID national emergencies ended - so employers need to decide whether or not to revert to normal cost-sharing for coverage of COVID-19 tests and vaccines.

For employers who wish to offer employees earning more than $145,000 a catch-up contribution option, they must first contact their plan recordkeeper to request the changes, which can sometimes take months to be implemented.

The mandatory SECURE 2.0 provisions that must be implemented within the next two years are generally action items for human resource and benefits professionals, benefits committees, and recordkeepers.