Government Issues Guidance On The Relationship Between The No Surprises Act And The Affordable Care Act
The Departments of Labor, Health and Human Services (HHS), and the Treasury (collectively, the Departments) have issued an FAQ clarifying the relationship between the balance […]
OCR Recommends Consideration Of Multifactor Authentication For HIPAA Security Rule Compliance
HIPAA covered entities, including employer-sponsored health plans, are required to comply with the HIPAA security rule if they handle electronic protected health information (ePHI). In […]
IRS Addresses Tax Implications Of Wellness Benefits Provided Under Fixed-Indemnity Plans
The IRS has recently issued an internal memorandum confirming its position on certain wellness plan arrangements that are being marketed by promoters as being able […]
IRS Issues Guidance On Expenses For COVID-19 And Preventive Care Under High Deductible Health Plans
Background In order to make contributions to a health savings account, an individual must be covered under a high deductible health plan (HDHP) and not […]
401(K) Current Events: IRS Releases Notice 2023-43, Interim Guidance On Secure 2.0 EPCRS Expansion
As we have previously reported, the SECURE 2.0 Act (SECURE 2.0), signed into law on December 29, 2022, represents a huge package of provisions affecting […]
Fifth Circuit Court Of Appeal Stays Decision Of Texas District Court That Invalidated The Requirement That Health Plans Cover Certain Preventive Services
We previously reported that a District Court in Texas had found the ACA’s requirement that plans provide certain preventive services on a first-dollar basis without […]
IRS Reminds Employers With Health FSAs Of The Importance Of Substantiating Claims
In a Memorandum from the IRS Office of Chief Counsel, the IRS has reminded employers that sponsor health FSAs that all claims for benefits from […]
Texas Court Vacates Requirement That Health Plans Cover Certain Preventive Services
The Affordable Care Act (ACA) includes a provision that requires non-grandfathered health plans to cover certain preventive health services on a first dollar basis without […]
401(K): What Do I Need To Know About SECURE 2.0? Overview Of Significant Provisions, Part III
As we have previously reported, Congress passed the SECURE 2.0 Act of 2022 (“SECURE 2.0”), a vast collection of retirement-related provisions having a profound effect […]