"Which large welfare plans need to hire a CPA auditor? ... Funded welfare plans: defined ... Unfunded and/or fully insured plans: defined ... What makes a health and welfare plan a large plan? ... How many forms 5500 are due when there are multiple policies? ... Which welfare plans file what? ... Avoiding the audit through an unfunded plan."  MORE >>

"Over the past two months, the second Trump administration has shifted federal policies and priorities regarding abortion, in vitro fertilization (IVF), contraception, and other reproductive-health-related matters -- and it is expected to continue to do so. In addition to the federal policy agenda, many developments related to reproductive health likely will continue to occur at the state level.... This article discusses some of the major recent trends in women's health and reproductive health, and what is likely to come next under the new administration."  MORE >>

"[L]egitimate questions may arise about a state insurance law where [a participant resides], even though covered by a policy issued elsewhere. Examples include covering dependents beyond age 26, post-COBRA insurance continuation or a coverage mandate (like fertility or gender-affirming care). What is the fully insured plan to do in this case?"  MORE >>

"55% of ACA-related coverage gains between 2013 and 2023 came from Marketplace subsidies -- about 37% from the original ACA subsidies and 19% from the ARP enhancements -- while 45% were due to Medicaid, including from the 'welcome mat' effect. Coverage gains differed substantially across presidential administrations[.]"  MORE >>

"Congress ... should focus ... on extending the enhanced premium tax credit, which helps 3 million business owners (and 20 million people in total) buy health insurance in the [ACA] marketplace.... Ending the pass-through deduction for millionaires would save around $350 billion in revenue from 2025-2034, which would more than pay for extending the enhanced premium tax credits"  MORE >>

"[Executive Order 14249 calls] on the federal government to phase out the use of paper checks and switch to electronic payments by September 30, with some limited exceptions. The U.S. Treasury now has approximately six months to phase out paper checks for various purposes, including tax refunds and Social Security payments.... [A]ll government departments and agencies must issue disbursements via electronic funds transfer (EFT) methods, like direct deposit, debit/credit card payments, digital wallets, and real-time transfers. Payments made to the federal government, like taxes, fees, fines, or loans, will also have to be made electronically, with limited exceptions."  MORE >>

"This case has broad implications for administrative law generally, but for agencies that are empowered to assess fees or that delegate to private entities in particular.... An affirmance would invite more aggressive challenges to all sorts of agency actions where arguably Congress's delegation is unclear or goes too far." [FCC v. Consumers' Research, No. 22-60008 (5th Cir. Mar. 24, 2023; cert. pet. granted Nov. 22, 2024, No. 24-354; oral arg. Mar. 26, 2025)]  MORE >>