"[If] the employer's offer of minimum value coverage to an employee is less than or equal to the product of the federal poverty line and the affordability threshold for that particular year the employee cannot trigger an ACA penalty. This ... is true even if the employer does not insert the federal poverty line affordability safe harbor code, 2G, in line 16 of the Form 1095-C.... [T]he IRS is apparently attempting to penalize employers under [IRC] section 4980H on grounds there is no basis for under the law."  MORE >>

"[Chief Counsel Advice Memorandum 202317020] reminded sponsors of health and dependent care flexible spending arrangements of their obligation to properly substantiate claims as a condition of ensuring favorable tax treatment under Section 125 of the Internal Revenue Code. The IRS's advice is clear: the substantiation bar is high, and the failure to comply has serious, unwanted consequences for employers. The memorandum includes a useful summary of the applicable law as it applies in six example situations of claims practices."  MORE >>

"After the Public Health Emergency. Health plans can enforce network restrictions, impose cost-sharing, apply medical management techniques such as prior authorization, and even stop covering COVID tests altogether. Plan sponsors may take any of these actions immediately or wait until the end of the current plan year or other future date. Plans continuing full coverage should consider any impact on mental health parity of the plan's financial requirements."  MORE >>

"In the case of a storm, benefit managers should stay in touch with brokers or insurance carriers to confirm policies on pharmacy refills, as many will change depending on the predicted severity of the storm.... Telemedicine offerings should also be clearly communicated, as these can be a lifeline for employees unable to travel or dealing with mandatory curfews.... Ongoing employee education and communication strategies throughout the year can also eliminate unnecessary last-minute scrambling."  MORE >>

"Although 88 percent of employers rate their company's current opportunities for upskilling as 'good' or 'excellent,' only 59 percent of employees agree.... The survey indicates that learning and development opportunities are essential in employee retention: 68 percent of respondents say they would be more likely to stay with their current employer if more upskilling opportunities were provided."  MORE >>

"The Georgia legislature ... recently voted to repeal the sunset provision relating to use of sick leave for care of immediate family members (including a spouse, child, parent, grandparent, and grandchild or any dependents as shown in the employee's most recent tax return), effective May 1, 2023."  MORE >>

"Headlines from the 2023 Medicare Trustees’ Report focused on the program’s looming financial concerns. But the Report itself did not contain bad news – in fact, it showed modest improvements over the prior year. And, more strikingly, the outlook is much better than it was a decade ago, even under assumptions that policymakers curb some cost controls. Nevertheless, Medicare still faces significant challenges:"  MORE >>