What Happens to the Funds in an HSA After the Account Holder Dies?

QUESTION: Our company is adding a high-deductible health plan (HDHP) option next year, so that employees who…

Proposed Regulations Would Implement SECURE Act Changes to Unified Plan Rule

The IRS has proposed regulations detailing how multiple employer plans (MEPs) may avoid disqualification after a…

CMS Guidance Letters Address Compliance With HIPAA Electronic Transactions Standards

CMS GL-2022-03: Guidance on HIPAA Covered Entities’ Responsibility to Require that Business Associates Comply with Health…

Nonenforcement Policy for ACA Noncompliant “Grandmothered Plans” Is Extended Indefinitely

CMS has indefinitely extended the limited nonenforcement policy allowing states to permit insurers in the individual…

Making the business case for your firm’s investment in new tax research tools

You’ve found the ideal tax and accounting research solution for your firm. With features like interactive…

What Preventive Services Must Our Group Health Plan Cover Without Cost-Sharing?

QUESTION: Our company sponsors a non-grandfathered major medical plan. How do we know what preventive services must…

IRS Provides More Guidance for Calculating No Surprises Act’s Qualifying Payment Amount

The IRS has issued Notice 2022-11 with guidance for calculating the No Surprises Act’s qualifying payment amount…

OCR Newsletter Emphasizes HIPAA Security Safeguards Against Phishing, Known Vulnerabilities, and Unauthorized Access

OCR has released its Cybersecurity Newsletter for the first quarter of 2022, emphasizing some core security…

Exhaustion Not Required Because Plan Documents Did Not Include Claims Process

Yates v. Symetra Life Insurance Co., 2022 WL 19211 (E.D. Mo. 2022) After her spouse’s death due to…

Increasing productivity and flow in tax and accounting firms

When McKinsey & Company asked 5,000 executives how much more productive they are during peak performance,…