"[The average benefits test (ABT)] is the only component of cafeteria plan NDT that employers have any significant chance of failing based on a quantitative analysis of utilization rates.... HCEs tend to disproportionately participate at higher levels and make higher dependent care FSA elections, which is exactly what the ABT is designed to prevent. That makes the ABT very hard to pass without adjustments to reduce HCE elections."  MORE >>

" 'Respiratory illness' is not defined, so it is not clear what conditions qualify. As a result, [public health emergency leave (PHEL)] could potentially cover leave needed for something as small as a chest cold. Employers also cannot require [that] employees provide documentation to take PHEL or confirm the leave is for PHEL related reasons."  MORE >>

"The amendments ... expressly prohibit employers from 'assessing any demerit, occurrence, or any other point, or deductions from an allotted bank of time, which subjects or could subject an employee to disciplinary action' for the use of 'any legally protected absence under federal, local, or state law.... Absences that will likely be covered by this law include, but are not limited to, New York Paid Family Leave, New York Paid Sick Leave, New York Vaccine Leave, New York Paid COVID-19 Leave, New York City Safe and Sick Leave, the Family and Medical Leave Act, ... and other various leaves, such as jury duty leave, voting leave, domestic violence leave, and military leave."  MORE >>

"[K]ey takeaways from the Proposed Rule. [1] Single patient consent for all treatment, payment, and operations disclosures.... [2] Part 2 violations will be subject to the HIPAA Breach Notification Rule.... [3] Self-pay patients have the right to restrict disclosures to health plans.... [4] Part 2's Patient Notice requirements are aligned with HIPAA's Notice of Privacy Practices.... [5] New Part 2 accounting of disclosures requirements tolled until the issuance of the long-awaited HIPAA final rule on accountings.... [6] HHS will have the authority to enforce Part 2 through civil penalties."  MORE >>

"[M]ore than half (59%) of American workers are experiencing at least moderate levels of burnout, a notable increase over the 2021 figure of 52%.... [N]early 80% of employees agreed that mental health coverage is critical, yet only 61% have access to mental health as part of their benefits package."  MORE >>

"The most important thing to know about a qualified HSA funding distribution is that it is a once-in-a-lifetime opportunity for each HSA account holder. The second most important thing to know is that the maximum amount of the rollover is limited to the amount of that year's HSA contribution limit."  MORE >>