"If an employer intends for the COBRA continuation period to run concurrently with the subsidized coverage from the date of the qualifying event, the severance documentation should make this clear, and COBRA notices should be sent accordingly. Otherwise, the employee may mistakenly believe and argue that the COBRA continuation coverage begins when the subsidy ends."   MORE >>

"Updated guidelines set the 2023 federal poverty level (FPL) at $14,580 (up from $13,590 in 2022) for a person living in the mainland US, but $16,770 in Hawaii and $18,210 in Alaska.... [T]he FPL can affect employer shared-responsibility (ESR) play-or-pay assessments in two ways ... [HHS] issued updated FPL [affordability safe harbor] figures effective Jan. 12 that will apply for 2024 calendar-year plans and noncalendar-year plans beginning in 2023."   MORE >>

"While multi-state employers tend to focus (appropriately) on federal requirements,  ... some states have adopted so-called individual mandates requiring individuals to purchase health insurance or pay a penalty. To support these mandates, states are requiring employers and/or carriers to provide reporting of the health coverage they have offered. [This article provides] a summary of some of these requirements."   MORE >>

"The 'Military Leave Pay Protection Act' adds Article 33Q to the city Police Code, and will make San Francisco the first jurisdiction in the United States to require that private employers provide differential paid leave to employees who are members of the military while they perform military service ... he ordinance will go into on February 19, 2023."   MORE >>

"[C]overed employers in Illinois should start preparing now by reviewing the paid leave policies currently in place. Employers with any type of paid leave policy providing at least 40 hours of paid leave are not required to modify their policy, so long as the employee, at their discretion, can take paid leave for any reason."   MORE >>

"[T]he NPRM includes: ... [1] New requirements for patient consent to the redisclosure of Part 2 records. [2] New patient rights to obtain an accounting of disclosures made with consent and to request restrictions on disclosures. [3] Greater restrictions against the use and disclosure of Part 2 records in civil, criminal, administrative, and legislative proceedings against patients.... [4] New breach notification requirements."   MORE >>

"Even though many plans currently do not cover weight-loss medications, these plans are still seeing the effect that the GLP-1 medication class is having on their diabetic plan spend.... [E]vidence suggests prescribers are already prescribing these drugs off label and PBMs are not rejecting these claims. As a result, plans will want to address these coverage issues with their PBMs and tighten up drug utilization controls or they will see growing expenses from these new GLP-1 drugs under their pharmacy benefit program."   MORE >>

"[S]elf-insured plans work best for small to mid-size businesses when they have very engaged employees, a younger or healthier workforce and good wellness plans.... [T]here are alternative approaches ... One option ... is minimum premium plans, a kind of hybrid between self- and fully insured.... Some employers self-fund a portion of their coverage, such as prescription coverage."   MORE >>

"Many legal disputes can arise in connection with the implementation and administration of severance plans.... Employers have flexibility in how they structure their severance policies.... In structuring severance arrangements, employers should take into consideration whether the arrangement will cause the severance plan to be subject to ERISA requirements."   MORE >>

"An appealing-sounding proposal for universal health insurance envisions a 'social floor' 'basic bundle' of medical care, to be supplemented by those that can afford more. It thus needlessly sacrifices the efficiency, equity, and unity available with single payer."   MORE >>

"[1] Politics and communication ... [2] ACA and school year contracts ... [3] Student employees ... 4. 457(b) plans ... [5] Retiree medical benefits."   MORE >>