"Did you pay premiums during your tax year for employee health insurance coverage you provided through a Small Business Health Options Program (SHOP) Marketplace (or do you qualify for an exception to this requirement)? ... See the instructions and complete Worksheets 1 through 7 as needed."   MORE >>

"Regulated entities must ensure that all tracking technology vendors have signed a BAA and that there is an applicable permission prior to a disclosure of PHI. If there is not an applicable permission or if the vendor is not a business associate of the regulated entity, a HIPAA-compliant authorization is required. OCR notes that website cookie banners do not constitute a valid HIPAA authorization."   MORE >>

"Employers still have an opportunity to make an annual contribution of up to $5,250 pre-tax dollars toward employees’ student debt balances until January 1, 2026. This benefit is especially attractive to employees now that the pause on federal student loan repayment is scheduled to end in 2023 and employees will have to resume payments in 2023."   MORE >>

"The platform operates similar to employers' unemployment insurance accounts, allowing employers to report wage data, remit premium payments, submit private plan exemption requests, and upload letters of declination. While substantive leave rights need not be provided to employees until 2024, the first premium payments are due not later than April 30, 2023. Most employers must register for the platform by this date, regardless of whether they intend to opt out with a private plan."   MORE >>

"Colorado's new state paid leave does not give 100% wage replacement -- so adding in current plans through insurance coverage can also add benefit. Colorado will be the ninth state to roll this sort of program out once it goes live[.]"   MORE >>

"[T]he Fifth Circuit found no support for the claimant's argument that the insurer had waived its right to assert the pre-existing condition exclusion because it did not correct her employer's misrepresentation that her pre-existing condition would not preclude LTD coverage." [ Bunner v. Dearborn National Life Ins. Co. , No. 21-20327 (5th Cir. Jun. 15, 2022)]   MORE >>

"Pension plan sponsors may find 401(h) accounts appealing as one way to provide for the payment of retiree medical benefits. Depending on the terms of the plan, a 401(h) account can receive employer and/or employee contributions as well as transfers of excess pension benefits, provided certain requirements are met. 401(h) account contributions are tax deductible; earnings are tax-deferred; and distribution can be tax free."   MORE >>