Under SECURE 2.0, plan sponsors were granted discretion to determine whether or not the plan would recoup "inadvertent benefit overpayments." However, SECURE 2.0, did not define the term, leaving implementation of the new...more
4/18/2025
/ 401k ,
Benefit Plan Sponsors ,
Employee Benefits ,
EPCRS ,
Fiduciary Duty ,
Interim Guidance ,
Internal Revenue Code (IRC) ,
IRS ,
New Guidance ,
Overpayment ,
Retirement Plan ,
SECURE Act
Late last year, the Department of Labor (DOL) launched the public Retirement Savings Lost and Found Database. Created as part of SECURE 2.0, the DOL hopes that the database will serve as a centralized location to help missing...more
4/11/2025
/ Benefit Plan Sponsors ,
Databases ,
Department of Labor (DOL) ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Fiduciary Duty ,
Missing Plan Participants ,
Proposed Rules ,
Reporting Requirements ,
Retirement Plan ,
SECURE Act
On February 25, 2025, the White House issued a new executive order aimed at implementing many of the Administration's previously issued directives to health plans. ...more
Just before the holidays, two bills impacting reporting under the Affordable Care Act (“ACA”), H.R. 3801 (EMPLOYER REPORTING IMPROVEMENT ACT) and H.R. 3797 (PAPERWORK BURDEN REDUCTION ACT), passed both houses and were sent to...more
Earlier this year, the Internal Revenue Service (IRS) issued a number of new notices updating and clarifying the preventive services expenses that high deductible health plans (“HDHP”) can cover without affecting a...more
Last month, the Departments of Labor, Health and Human Services and the Treasury (Departments), issued the highly anticipated final rule under the Mental Health Parity and Addiction Equity Act of 2008 (MHPAEA). ...more
10/16/2024
/ Department of Health and Human Services (HHS) ,
Department of Labor (DOL) ,
Employee Retirement Income Security Act (ERISA) ,
Final Rules ,
Health Care Providers ,
Health Insurance ,
Mental Health ,
Mental Health Parity Rule ,
MHPAEA ,
NQTLs ,
Substance Abuse
As the temperatures continue to rise, regulations and litigation related to employer-sponsored group health plans have followed suit. As these new rules continue to evolve, we are often asked whether a self-insured group...more
7/17/2024
/ Affordable Care Act ,
Americans with Disabilities Act (ADA) ,
Bostock v Clayton County Georgia ,
Centers for Medicare & Medicaid Services (CMS) ,
Department of Health and Human Services (HHS) ,
Employer Group Health Plans ,
Employer Liability Issues ,
Equal Protection ,
Gender Identity ,
Health Insurance ,
Self-Funded Health Plans ,
Sexual Orientation ,
Title VII ,
Transgender
Earlier this month, a Mayo Clinic employee filed a proposed class action against the clinic, arguing that the clinic’s employee health plan and its third-party administrator (TPA) Medica, underpaid for services performed by...more
For the vast majority of records maintained by public schools, the Health Insurance Portability and Accountability Act (“HIPAA”) is not applicable. This is because most records that contain medical information related to a...more
4/10/2024
/ Business Associates ,
Covered Entities ,
Data Privacy ,
Department of Health and Human Services (HHS) ,
Employer Group Health Plans ,
FERPA ,
Health Insurance Portability and Accountability Act (HIPAA) ,
Health Plan Sponsors ,
Medical Records ,
PHI ,
Public Schools ,
School Districts ,
Students
The Internal Revenue Service (IRS) gave plan sponsors an early Christmas gift with the release of new guidance late last year addressing several key provisions contained in SECURE 2.0. A welcome portion of the notice was...more
1/26/2024
/ 401k ,
403(b) Plans ,
Benefit Plan Sponsors ,
Distribution Rules ,
Employee Benefits ,
Employee Contributions ,
Employer Contributions ,
New Guidance ,
Reporting Requirements ,
Retirement Plan ,
Roth IRA ,
SECURE Act ,
Vesting
Late last year, the Department of Health and Human Services (HHS) issued its first HIPAA settlement agreement involving a ransomware attack. In the press release announcing the settlement, HHS stated that they began...more
1/5/2024
/ Business Associates ,
Covered Entities ,
Cyber Attacks ,
Department of Health and Human Services (HHS) ,
Electronic Protected Health Information (ePHI) ,
Enforcement Actions ,
Enforcement Priorities ,
Health Insurance Portability and Accountability Act (HIPAA) ,
HIPAA Security Rule ,
OCR ,
PHI ,
Ransomware ,
Settlement