"Employers that file at least ten returns during the calendar year must file their ACA returns electronically, beginning with returns required to be filed during 2024. The final regulations require employers to aggregate most information returns, such as Form W-2 and 1099, to determine if they meet the ten-return threshold for mandatory electronic filing."  MORE >>

"The first attestation is due December 31, 2023.... Employers with self-insured health plans should negotiate and enter into an agreement with their TPA to provide the attestation on the plan's behalf. Employers with fully insured plans should coordinate with the insurer and confirm in writing that the insurer will submit the attestation on the plan's behalf."  MORE >>

"A recent survey ... found that 53 percent of employers and plans believe virtual care is a principal means of improving patient care and outcomes.... Employees now see telehealth as a 'must-have' versus a 'nice-to-have' benefit,  ... When evaluating their own expenses, companies should look at both short- and long-term costs[.]"  MORE >>

"As the curtains are drawn on the PHE ... it is essential that participants in the telehealth space understand what flexibilities will remain in play. [1] Definition of 'originating site' ... [2] Definition of 'practitioner' ... [3] In-person visit requirement for telehealth mental health services ... [4] Audio-only telehealth ... [5] HDHP/HSA safe harbor for telehealth services."  MORE >>

"[M]ost accountholders use their HSAs to pay for current expenses ... The average accountholder has a modest balance, contributes far less than the maximum and does not invest their HSA. However, the longer someone owned an HSA, their balance tends to be larger, contributions tend to be higher, and they are more likely they are to invest their HSA in assets other than cash."  MORE >>

"By not falling into the trap of looking at [this] case as an administrative law claim, the Eighth Circuit has added yet another voice to the growing effort to restore regular civil procedure to ERISA cases. Other courts should take note and continue to question and ultimately bring an end to procedures that have no place in ERISA litigation." [Yates v. Symetra Life Insurance Company, No. 22-1093 (8th Cir. Feb. 23, 2023)]  MORE >>