31 pages. "Eligible small employers use Form 8941 to figure the credit for small employer health insurance premiums ... The maximum credit is generally a percentage of premiums the employer paid during the tax year for certain health insurance coverage the employer provided to certain employees enrolled in a qualified health plan offered through a Small Business Health Options Program (SHOP) Marketplace."  MORE >>

"[T]he phrasing of the gag clause prohibition places the responsibility to avoid gag clauses on the plan, rather than the service provide ... [S]ome service providers have already refused to submit the GCPCA on a plan's behalf, and [a legislative fix passed by the House] must still go through both the Senate and the President, meaning it is exceptionally unlikely that [an alternative] will be available to plan administrators prior to the December 31, 2023 GCPCA due date."  MORE >>

"The [CDC] Advisory Committee on Immunization Practices now recommends a single dose RSV vaccine for those 60 or older ... The CDC also recommends maternal RSV vaccination at 32-36 weeks' gestation ... Calendar-year non-grandfathered group health plans will be required to cover these immunization products without participant cost-sharing starting Jan. 1, 2025. For non-calendar-year plans, the required date for no-cost coverage could be the plan year beginning in 2024 or 2025[.]"  MORE >>

"Under the previous Earned Sick Leave Ordinance, employers were required to provide 40 hours of earned sick leave per year to all employees in Cook County. Starting on January 1, 2024, the new Paid Leave Ordinance will instead require employers to provide 40 hours of paid leave to be used for any reason."  MORE >>

"[C]ertain new FAQs provide insight into practical challenges some employers will face, shed light on issues the Labor Commissioner did not address in previous FAQ iterations, and make known the agency's position on its interpretation of amended provisions applicable to companies with employees covered by a collective bargaining agreement."  MORE >>

"An employer who previously provided less than 5 days or 40 hours of paid sick leave should provide employees with a new copy of the Notice to Employees required under California's Wage Theft Protection Act. Employers must also post the updated paid sick leave poster available on the Labor Commissioner's website."  MORE >>

"Limitations issues arise in ERISA benefit claim cases only in situations like the one in [this case], which involves a termination of ongoing benefit payments rather than an initial application for benefits ... [T]he First Circuit's concern about allowing a limitations period to accrue before a cause of action is even viable is warranted." [Smith v. Prudential Ins. Co. of Am., No. 23-1168 (1st Cir. Dec. 6, 2023)]  MORE >>

"[E]mployers and unions ... may be able to use the information to try to negotiate lower rates. It's also essential for employer-sponsored plans to perform these analyses in order to meet their fiduciary duty under [ERISA].... [One] hospital pricing search tool ... pointed to prices for an injection of cancer drug Rituximab at Rush University Medical Center in Chicago that ranged from $899.33 for the Cigna Basic/Premier medical plan for Rush employees ... to $9,260.13 for the Cigna One Health HMO."  MORE >>

"Starting two years after enactment, the Lower Costs, More Transparency Act [HR 5378] would require PBMs to semi-annually provide employer-sponsored health plans with detailed data on prescription drug spending, including the acquisition cost of drugs, total out-of-pocket spending, formulary placement rationale, and aggregate rebate information. The bill would also require PBMs and third-party administrators to annually disclose their direct and indirect compensation to plan fiduciaries."  MORE >>

142 pages; Dec. 15, 2023. "his guide provides information on unrelated business income (UBI) and unrelated business income tax (UBIT). The unrelated business income tax provisions are found in Sections 511 through 515 [of the Internal Revenue Code]."  MORE >>

"[1] January 1, 2024, is the operational deadline for 401(k) plans and 403(b) plans to liberalize service-based exclusions for certain long-term, part time employees. [2] December 31, 2023, is the deadline for group health plans to submit an attestation of compliance regarding 'gag clauses' in their provider, network, and TPA agreements. [3] January 1, 2024, is the deadline for calendar-year group health plans to make cost-sharing information available for all covered items and services."  MORE >>

"Effective oversight of service provider vendors is essential for managing risk and potential adverse impacts to your reputation.... Unlike functions that are performed in-house, when services are outsourced, you may have limited information on hand and less control over the process. A System and Organizational Controls (SOC) report can be an invaluable tool in helping you gain confidence about the controls at your service providers."  MORE >>