"Since tuition assistance can be an expensive benefit for employers some ... will require employees to repay the benefit if they leave employment within a designated period of time after receiving the benefit.... What are the tax consequences to employees who receive a taxable tuition assistance amount from their employers subject to a repayment requirement, but who then leave employment and are required to repay all or a portion of the amount received?"  MORE >>

"As a result of the expanded eligibility for federal tax credits, employer plans may see a decrease in enrollment of spouses and dependent children in their health plans.... The new rule does not change a plan sponsor's ability to impose a spousal surcharge, or a spousal exclusion based on access to other coverage. The new rule does give family members facing an exclusion or surcharge new options to avoid the impact of such plan designs."  MORE >>

"A successful RBP plan should have the following components: [1] Carefully drafted plan documents that strengthen the rights of the patient to dispute bills; [2] Avoidance of contracts with providers or limited use of contracts; [3] A defensible repricing mechanism; [4] A robust patient advocacy process that includes legal representation."  MORE >>

"Given the current uncertainty surrounding the ACA's preventive care coverage mandate ... [EBRI] conducted an analysis of claims data on over 2.4 million enrollees to quantify spending on five commonly used services and all prescription drug classes receiving an 'A' or 'B' recommendation from the USPSTF.... [The] costs of covering select preventive services are very low. Moreover, any reintroduction of patient cost sharing will have a minimal impact on overall employer health care spending."  MORE >>

"After a national trade association for PBMs ... sued the state of Oklahoma claiming the state's PBM regulations violated federal law, a district court ruled in favor of the state. PCMA appealed the case. Now, the state attorneys generals are asking the appellate court to reject PCMA's claims and uphold the district court's decision saying that Oklahoma can regulate PBMs." [Pharmaceutical Care Management Assoc. (PCMA) v. Mulready, No. 19-0977 (W.D. Okla. Apr. 4, 2022; on appeal to 10th Cir. No. 22-6047, amicus brief filed Oct. 18, 2022)]  MORE >>

"The Ordinance here does not require employers to establish ERISA plans, nor does it single out ERISA plans or plan sponsors for differential treatment. Instead, as with state and local prevailing-wage laws that petitioner appears to concede are valid, employers can comply fully with the Ordinance by making direct monetary payments to individual employees. The fact that the Ordinance also gives employers flexibility to establish compliance through contributions to an ERISA-covered plan does not render the Ordinance invalid. The petition for a writ of certiorari should accordingly be denied." [ERISA Industry Committee (ERIC) v. City of Seattle, No. 20-35472 (9th Cir. Mar. 17, 2021; unpub.; cert. pet. filed Jan. 14, 2022)]  MORE >>