35 pages; May 2, 2024. "What's New ... [1] The business mileage rate for 2024 is 67 cents per mile.... [2] For 2024, the monthly exclusion for qualified parking is $315 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $315.... [3] For plan years beginning in 2024, a cafeteria plan may not allow an employee to request salary reduction contributions for a health FSA in excess of $3,200."  MORE >>

"Due to this broad regulatory definition of 'reproductive health care,' the Final Rule requirements apply broadly to a wide scope of PHI, which Regulated Entities, including Business Associates, likely create and maintain in non-structured formats in many different systems and applications, such that automating the identification and tagging of PHI about 'reproductive health care' will not be feasible."  MORE >>

"[1] Failure to indicate that Minimum Essential Coverage was offered to full-time employees.... [2] Ignoring correspondence from the IRS.... [3] Failure to file altogether.... [4] Failure to show reasonable cause.... [5] Failure to consider all entities of an 'ALE group'.... [6] Not using safe harbor codes on 1095-C line 16."  MORE >>

"Given the additional difficulty of satisfying the creditable coverage requirements, the simplified method will be an important tool for employer plans in 2025.... The simplified method provides two potential paths for determining creditable coverage ... [It] is likely less expensive than an actuarial determination, however this does not mean it is actually simple."  MORE >>

10 pages. "This paper summarizes the key provisions of the MDP final guidance and other subsequent guidance, including a summary of programmatic differences and similarities to the previous Coverage Gap Discount Program (CGDP), an analysis of the impact of a phase-in of manufacturer discounts, and its potential implications to various stakeholders."  MORE >>

"Effective July 1, 2024, [the Oregon Family Leave Act (OFLA)] will no longer cover family leave (aka parental bonding leave), or serious health condition leave for an employee or their family member.... In situations where an eligible employee would be entitled to OFLA leave on June 30, 2024, but will no longer be entitled to OFLA leave on July 1, 2024, employers must, as soon as practicable but no later than June 1, 2024, notify the employee in writing that the leave will not be protected by OFLA on and after July 1, 2024."  MORE >>

"On May 6, 2024, the Connecticut General Assembly expanded its 2012 landmark legislation that required private-sector employers with fifty or more employees to provide paid sick time to all 'service workers.'  ... Public Act No. 24-8 expands the availability of paid sick time to nearly every employee in Connecticut by 2027." [Article includes a side-by-side comparison of current law and the expansion.]  MORE >>

"Yes, if the change in the spouse's place of residence is deemed to be an IRS qualifying life event ... [However,] the written plan document may not adopt the full range of IRS qualifying life events related to enrollment eligibility, or the document may specifically exclude 'change in residence' from its enumerated qualifying life events; thus, curtailing the plan's observance of certain IRS identified QLEs."  MORE >>

"It is critical for all entities who create, receive, maintain or transmit PHI to ensure they have [business associate agreements (BAAs)] in place. [Covered entities (CEs)] must ensure they have BAAs with all of their [business associates (BAs)]; BAs must ensure they have BAAs with CE customers and BA subcontractors; subcontractors also need to ensure they have BAAs in place with their BA customers (often known as sub-BAAs). All parties need to ensure their BAAs comply with the statutory requirements, at a minimum."  MORE >>

"With a new Complaint to be filed, in some sense, the case is starting all over again. But, there is some learning from the Defendants' letter and their Memorandum on dismissal that are worth a review, and that Plaintiff is no doubt taking into account for purposes of a First Amended Complaint." [Lewandowski v. Johnson & Johnson, No. 24-0671 (D.N.J. complaint filed Feb. 5, 2024)]  MORE >>

10 pages. "61% of U.S. workers reported at least one symptom of a mental health condition in 2023. 1 in 4 organizations (25%) report having a formal strategy for workforce mental health.... A comprehensive strategy includes elements aimed at: [1] Culture; ... [2] Services ... [3] Work conditions ... [4] Connection ... [5] Data insights."  MORE >>

17 pages."This memo contains an overview of the 2022 benefit year HHS- RADV error rate methodology, a summary of the 2022 benefit year HHS-RADV results, and information to assist issuers in understanding their results." [Also available: Appendix A: National Program Benchmarks -- 2022 Benefit Year HHS-RADV (XLSX); Appendix B: 2022 Benefit Year RA State Market Risk Pool Weighted Average HHS-RADV Error Rates (XLSX); and Appendix C: 2022 Benefit Year HHS-RADV Failure Rate Group Definitions (XLSX).]  MORE >>

"If some health care-related items that are already in the law and not considered 'new policy' are likely going to move during this upcoming Lame Duck, maybe, just maybe some 'new policy' will ride along with them.... [In the author's] opinion, the provisions included in the House-passed Lower Costs, More Transparency Act like codifying the Hospital Transparency, TiC, and Prescription Drug File Rules and the Data-Sharing provisions, plus any of the PBM reforms ... are all considered 'new policy.' "  MORE >>

"[The Council urges] the administration and Congress to continue to work to restore competition and prevent further consolidation in health care markets in order to lower health care costs for American families.... [1] Expand site-neutral payment reforms.... [2] Restrict hospital billing practices that fuel consolidation and mask what should be the appropriate payment amounts.... [3] Ensure that federal antitrust laws are fully applied to horizontal and vertical integration in the health care system.... [4] Remove barriers to employer innovation by restricting anti-competitive contracting provisions that impede value-driven care."  MORE >>

"As staff members in the HR and benefits department often wear multiple hats, from overseeing an organization's retirement plan to managing a company's health care benefits, it is easy for these workers to feel overwhelmed, stressed and burnt out at times. For plan sponsors ... it is important to be aware of the challenges that HR and benefits staff members face daily and not blur the line of fiduciary responsibility with these employees."  MORE >>

"Relative to our 2023 estimates, [a] hypothetical couple retiring in 2024 will need to save approximately $7,000 more if they have Original Medicare plus Medigap and Part D coverage, and $8,000 less if they have Medicare Advantage plus Part D coverage, all else being equal."  MORE >>