"An employer with a group health plan that provides prescription drug coverage to Medicare-eligible individuals must make an annual disclosure to [CMS] ... [within] 60 days after the beginning of the plan year -- no later than March 1, 2022 for calendar-year plans.... [T]he plan must report small [HIPAA] breaches occurring in 2021 no later than March 1, 2022. (A 'small' breach is one affecting 500 or fewer individuals.)"  MORE >>

"The California Labor Commissioner has now issued FAQs to provide guidance on interpreting the SPSL, and published the required workplace poster (PDF download)."  MORE >>

"The DOL is back at the FMLA audit game, so all of us are wise to prepare for the inevitable.... [M]ake an FMLA self-audit a priority ... [and] focus on the following: [1] Conduct a thorough review of your FMLA policy.... [2] Adhere to the Employer Posting Requirements.... [3] Ensure your FMLA forms are legally compliant.... [4] Prepare legally compliant FMLA correspondence.... [5] Conduct a comprehensive audit of your FMLA practices and procedures.... [6] Clean up your recordkeeping now.... [7] Train your employees!"  MORE >>

"Employers with employees in the city of San Francisco, who have a self-funded plan (medical, dental, vision, or pharmacy) have until February 28, 2022, to make sure that their plans meet the San Francisco HCSO health care expenditure requirements.... The required expenditure varies based on the size and type of the employer[.]"  MORE >>

"Tired of grappling with the rising costs and poor quality of healthcare, a coalition of major healthcare purchasers is ... establishing a company that is designing healthcare products to meet its members' needs.... The nonprofit [Purchaser Business Group on Health (PBGH)] represents almost 40 large private employers and public entities that together spend $100 billion each year on healthcare services for more than 15 million Americans and their families. PBGH members include Microsoft, Walmart and American Airlines."  MORE >>

"[1] Fiduciary duties generally ... [2] Naming fiduciaries ... [3] Functional fiduciaries ... [4] Ministerial functions ... [5] Settlor functions."  MORE >>

"In the past, health plans sometimes have said they would pay for emergency care even if it's out of network. The No Surprises Act now makes this a legal requirement in every state. The provider and insurer are supposed to negotiate a reasonable payment, leaving the patient out of the equation. But what if the insurance company denies that the care is for an emergency? Or the hospital doesn't supply the paperwork to prove it?"  MORE >>

"Amici and their members are gravely concerned about the consequences if state and local governments are permitted to impose play-or-pay laws, and circumvent ERISA's clear and broad preemption provision, by simply adding that, as an alternative mode of compliance employers may make a payment of the same amount directly to employees or the government." [ERISA Industry Committee (ERIC) v. City of Seattle, No. 20-35472 (9th Cir. Mar. 17, 2021; unpub.; cert. pet. filed Jan. 14, 2022)]  MORE >>

31 pages. Employee benefits items begin on page 3, including 19 retirement-related projects and 17 projects related to executive compensation, employment taxes, health care, and other benefits.  MORE >>

"Recent decisions show that courts remain split on key issues, including the interpretation of the U.S. Supreme Court's decision in LaRue v. DeWolff, Boberg & Assoc., who must/can consent to a plan amendment, and the applicability and application of the 'effective vindication' doctrine. Recent court decisions in the Seventh Circuit, as well as Delaware, New York, and Florida district courts have reached different results, and for different reasons."  MORE >>

"Employers may need to consider customized health care solutions to specifically cover employees living in a foreign country.... Typically, qualified retirement plan participation is not affected for U.S. citizens living and working abroad for a limited period of time.... Employers should also consider childcare benefits, employee wellness programs, tuition reimbursement, travel insurance and expense reimbursement benefits[.]"  MORE >>

"The official 110-page SAS 136 includes a plethora of information and changes that affect all phases of the audit, including engagement acceptance to reporting. [Two] key provisions may have significant implications for plan sponsors. [1] Communication and disclosure of management's responsibilities in the engagement letter.... [2] ERISA Section 103(a)(3)(C) audits and the auditor's opinion."  MORE >>