"[The Final Rule] automatically extends the timeframe for employers and other reporting entities to furnish IRS Forms 1095-B and 1095-C to individuals, regarding their health coverage each year, to March 2 of the following year (March 1 if a leap year). The Final Rule also provides an alternate method for furnishing Form 1095-B (but not Form 1095-C)."  MORE >>

"ALEs with self-funded plans may also use the alternative method to furnish a MEC statement -- either Form 1095-B or Form 1095-C -- to covered individuals who are not full-time employees, such as covered part-time or former employees."  MORE >>

"Under previous good-faith reporting relief, the IRS generally did not impose penalties for incomplete or inaccurate forms when the reporting entity could show that it 'made good-faith efforts to comply with the information-reporting requirements.' However, in the final regulations, the IRS confirmed that this good-faith reporting relief is no longer available."  MORE >>

"The Vermont Program is substantially similar to the New Hampshire Granite State Paid Leave Plan, a program that New Hampshire that goes into effect on January 1, 2023. The Vermont Program goes into effect for most employers in July 2024 ... [B]oth of these programs are voluntary, so employers are not required to participate. "  MORE >>

"A two-year extension of COVID-19 telehealth relief is set to become law ... as part of a government spending package (see Section 4151). The legislation extends through plan years beginning in 2024 the telehealth relief originally provided in the 2020 [CARES Act] for plan years starting on or before Dec. 31, 2021, and renewed in the 2022 Consolidated Appropriations Act for April 1 through Dec. 31, 2022. Without a further extension, this telehealth relief will expire on Dec. 31, 2024, for calendar-year plans (later for noncalendar-year plans)."  MORE >>

"Know your dates ... Verify your ACA data is accurate ... Review ACA compliance ... Lookout for subsidy notices ... Get ready for internal audits ... Send 1095-C forms to employees ... Send ACA files to the IRS ... Send state individual mandate files."  MORE >>

"[T]he Ninth Circuit's decision ... could have implications for individuals with private health insurance plans who are seeking behavioral health coverage. Some stakeholders anticipate that the case's disposition could affect private insurance patients' access to mental health and SUD treatment nationwide." [Wit, et al. v. United Behavioral Health, Nos. 20-17363, 21-15193, 20-17364, 21-15194 (9th Cir. Mar. 22, 2022; unpub.)] [LSB10881 Dec. 21, 2022]  MORE >>

"Over two-thirds of the [organizations surveyed] plan to enhance health and benefit offerings in 2023 ... 40% will offer a virtual primary care physician (PCP) network or service, which is more than double the 16% of large employers that offered it in 2021.... 70% of surveyed employers are currently offering or planning to offer paid parental leave in 2023 ... Over two-fifths of large employers (41%) surveyed currently provide a medical plan option with a low/no deductible, or plan to provide it in 2023, and an additional 11% are considering it."  MORE >>

"A total of 80,438 private-sector employers reported in their most recent [Form 5500] filing that they offer some type of health benefit ... 43% of all benefit funding arrangements that included health benefits were fully-insured plans.... Kaiser ranked highest with an aggregate total of almost 4.7 million insured across 10,689 contracts.... [B]rokers and agents received nearly $3 billion in fees and commissions for assisting with sales of various health and welfare benefit products, inclusive of health, HMO, and PPO contracts. Twenty-two percent of all broker compensation was for business in the state of California."  MORE >>