"The CAA requires plans to annually submit an attestation of compliance ... The deadline to submit the first attestation is December 31, 2023, and subsequent attestations will be due by December 31 annually thereafter."  MORE >>

"[T]he Outbreak Period [should] end on July 10, 2023 (60 days after the planned end to the NE).... [P]lan sponsors should consider sending a communication to inform participants about deadline changes ... [and] review plan-related documents and participant communications to ensure they reflect accurate deadlines.... The end of the PHE may permit group health plans and insurers to shift some of these costs to participants.... [Plan sponsors should] ensure proper participant notices and communications are timely distributed and no issues arise under the Mental Health Parity and Addiction Equity Act."  MORE >>

"Can an employee use a 'NO OVERTIME' doctor's note to take FMLA leave whenever he's assigned overtime? Or can we rely on the ADA, which tells us that we do not need to dispatch an essential function of the job? According to a [recent DOL opinion letter], the employee's 'no overtime' diagnosis is FMLA-protected, and the employee with a chronic serious health condition can use FMLA leave to reduce work hours indefinitely."  MORE >>

"Employers looking to lower their health plan costs have considered ... spousal surcharges and carve-outs, which either impose an additional or increased employee contribution or restrict eligibility for spouses with access to a health plan through their employer. A more aggressive approach excludes spouses from enrolling in the plan altogether."  MORE >>

"At least 2 in 5 U.S. adults said they would not pay out of pocket for 11 of 12 preventive services currently covered by the [ACA].... Nearly 1 in 4 respondents said preventive care is the most important service that insurance plans should cover under the ACA. Half of Americans said they have skipped or delayed medical care because of cost."  MORE >>

"Many plan sponsors, employers, and other filers not currently subject to mandatory electronic filing will be ensnared by the new regulations and be required to file returns electronically. The new aggregation rules, coupled with the dramatically lower 10-return threshold, will make it difficult for most filers to avoid mandatory electronic filing of many returns."  MORE >>