IRS Provides Interim Guidance on Expansion of EPCRS Under SECURE 2.0 Act

The IRS has issued Notice 2023-43, providing interim guidance on the expanded self-correction program under the Employee…

Dialysis Litigation Continues After Supreme Court Ruling

DaVita Inc. v. Marietta Mem’l Hosp. Emp. Health Benefit Plan, 2023 WL 3452353 (S.D. Ohio 2023) A federal…

Is Genetic Information Collected by a Health Plan in Connection With Obtaining Other Information About an Individual a GINA violation?

QUESTION: Our company would like to conduct a health risk assessment prior to enrollment in our group…

Tenth Circuit Upholds Order Requiring Payment for Child’s Residential Treatment

After an employer-sponsored self-insured health plan denied claims for continued residential mental health treatment for a…

How accounting firms can leverage API third-party integrations

Faced with increased client expectations and strained bandwidth, today’s accounting firms are in critical need of…

What Thomson Reuters is doing with AI to help customers

The term “artificial intelligence” (AI) has come to mean many things, from the brains behind such…

Severance Agreement Not a Substitute for COBRA Compliance

Davis v. World Ins. Assocs., LLC, 2023 WL 2665727 (D.N.J. 2023) Available at https://www.govinfo.gov/content/pkg/USCOURTS-njd-2_22-cv-06392/pdf/USCOURTS-njd-2_22-cv-06392-0.pdf As part of a…

IRS Announces 2024 HSA and EBHRA Contribution Limits, HDHP Minimum Deductibles, and HDHP Out-of-Pocket Maximums

The IRS has released the 2024 cost-of-living adjusted limits for health savings accounts (HSAs), high-deductible health…

Is a Telehealth Benefit Subject to ERISA?

QUESTION: We are considering offering a telehealth benefit to our employees that would be separate from our…

Identifying and evaluating general IT controls

As we complete our examination of the impacts of SAS 145 for tax and accounting professionals,…