Drug Test Cheating Surged in 2023 The rate of employees tampering with drug tests reached new highs in 2023, according to a report from health data analytics firm Quest Diagnostics. The percentage of tests that showed signs of tampering in 2023 was over six times greater than in 2022. Quest Diagnostics reported that the [...]
Electronic Filing of ACA Returns This ACA Compliance Overview describes the process for reporting electronically under Sections 6055 and 6056. The Affordable Care Act (ACA) created reporting requirements under Internal Revenue Code (Code) Sections 6055 and 6056. Under these rules, certain employers must provide information to the IRS about the health plan coverage they [...]
PCORI Fees Due July 31, 2024 The Affordable Care Act (ACA) requires health insurance issuers and self-insured plan sponsors to pay Patient-Centered Outcomes Research Institute fees (PCORI fees). The fees are reported and paid annually using IRS Form 720, the Quarterly Federal Excise Tax Return. Form 720 and full payment of the PCORI fees [...]
The Consolidated Omnibus Budget Reconciliation Act (COBRA) allows individuals to continue their group health plan coverage in certain situations. Specifically, COBRA requires group health plans to offer continuation coverage to covered employees and dependents when coverage would otherwise be lost due to certain specific events, such as a termination of employment, a divorce or a [...]
DOL Issues Guidance on AI and FMLA Administration The Wage and Hour Division (WHD) of the U.S. Department of Labor recently published a Field Assistance Bulletin (FAB) warning that the use of artificial intelligence (AI) and other automated systems could cause employers to violate laws WHD enforces, including the federal Family and Medical Leave [...]
New HIPAA Rule Will Require Updates to Privacy Notices On April 26, 2024, the U.S. Department of Health and Human Services (HHS) issued a final rule that strengthens the HIPAA Privacy Rule by prohibiting the disclosure of protected health information (PHI) related to lawful reproductive health care in certain situations. The final rule requires [...]
HHS Final Rule on Nondiscrimination in Health Programs and Activities On April 26, 2024, the U.S. Department of Health and Human Services’ (HHS) Office of Civil Rights (OCR) issued a final rule under Section 1557 of the Affordable Care Act, which prohibits discrimination based on race, color, national origin, sex, age or disability in [...]
Group Health Plan Fiduciary Litigation on the Rise Enforcement of the strict standards of fiduciary conduct set forth in the Employee Retirement Income Security Act (ERISA) has traditionally been reserved for retirement plan sponsors. However, a new class action lawsuit highlights the importance of employers’ adherence to their fiduciary duties when managing their group [...]
Employee Leave – Legal Rules Employees may need to take time off from work for various reasons, including for their own medical situations or family emergencies. Federal and state leave laws require employers to provide employees with leave in certain situations. In general, when employees request time off from work, employers should consider their obligations [...]
DOL Rescinds 2018 Final Rule on Association Health Plans On April 29, 2024, the U.S. Department of Labor (DOL) released a final rule that rescinds in its entirety a prior 2018 final rule on association health plans (AHPs). According to the DOL, the rescission is intended to resolve any uncertainty regarding the status of [...]
