"The first quarter presents several action items employers need to know; some are the same from year-to-year, and some are newer compliance issues related to transparency requirements."  MORE >>

"The Proposed Regulations ... [1] Provide an automatic 30-day extension to the form distribution deadline (from January 31st to March 2nd), beginning with 2021 ACA reporting; [2] Permit 1095-B forms to be distributed via an online posting (if certain requirements are met); and [3] Eliminate 'good faith' relief for incomplete or inaccurate information reported or furnished on ACA reporting forms."  MORE >>

"[In] 2021, the IRS issued proposed regulations dropping the number of returns that would require electronic filing rather than paper filing to 10 (from 250). This would have a dramatic impact on smaller employers that were ALEs. However, because the regulation is only proposed at this point, that requirement to only file electronically if an employer had 10 or more returns is not yet in effect."  MORE >>

"To date, at least 25 states have adopted new legislation or amended their existing telemedicine requirements. Many have taken more nuanced approaches that reflect experiences with telemedicine early in the pandemic."  MORE >>

"If an employee initiates FMLA leave, the employer must notify the employee of FAMLI benefits. FMLA and FAMLI are designed to run concurrently. Employees cannot be required to use paid time off (PTO) before or during their use of FAMLI, but can choose to do so with a written agreement between the employee and employer. Employers may count both the FAMLI wage replacement amount and the duration of FAMLI leave toward the limits included in their short-term and long-term disability policies, so long as written notice is provided."  MORE >>

"Although employers might welcome certain changes to the pay rate calculation rules, the fact is that these new regulations amount to the third time that Colorado's Department of Labor & Employment (CDLE) has revised the pay rate calculation rules since the HFWA first took effect in mid-2020."  MORE >>

"The district court did not decide any issues on the merits prior to Unum reinstating the claim. Desharnais argued he was entitled to attorneys' fees because his lawsuit was the catalyst for Unum reinstating his claim and he achieved the requisite success on the merits.... The Ninth Circuit ... affirmed the district court after finding that it did not abuse its discretion in denying fees[.]" [Desharnais v. Unum Life Ins. Co. of America, No. 22-15336 (9th Cir. Dec. 20, 2022)  MORE >>

"The Fourth Circuit concluded that summary judgment procedures are typically improper in ERISA benefit cases because summary judgment can only be granted in the absence of disputed issues of material fact. The court observed that this is rarely the case ... [T]he Fourth Circuit [explained] that its prior decisions only indicated that it reviewed legal conclusions de novo, not factual findings." [Tekmen v. Reliance Standard Life Ins. Co., No. 20-1510 (4th Cir. Dec. 16, 2022)]  MORE >>

"[T]he bill postpones a 4% across-the-board Medicare payment cut that was scheduled for 2023. The cut, which stemmed from a pay-for clause (known as PAYGO) in the American Rescue Plan, now would be implemented no earlier than 2025.... The legislation includes a two-year extension of pandemic-era waivers for telehealth and for hospital-at-home programs."  MORE >>

"[1] The FTC's expanding focus on the role of PBMs and manufacturer rebating practices.... [2] FTC's New Policy Statement on Section 5 of the FTC Act signals increased risks of investigation and enforcement.... [3] Congress authorizes Medicare price 'negotiation,' but future legislative efforts are uncertain.... [4] Key aspects of the federal 340B program continue to be litigated.... [5] State focus on drug pricing likely to continue."  MORE >>