Cafeteria Plans. This resource is updated to address 2023 IRS guidance that reaffirmed substantiation requirements involving expenses for medical and dependent care.

COVID-19 Compliance for Health and Welfare Plans. We updated this resource to reflect the formal end of the COVID-19-related public health emergency (PHE) and national emergency (NE) on May 11, 2023.

Employee Benefits & Executive Compensation Associate Development: Overview. This new practice note (part a suite of recently published resources) addresses key tasks, skills, and responsibilities that law firm employee benefits and executive compensation (EBEC) associates should develop and master to help advance their careers.

Employee Benefits & Executive Compensation Associate Development Toolkit. We published this new toolkit of resources to assist law firm EBEC associates in their professional development. The list includes resources relating to health and welfare plans, retirement plans, executive compensation, and ERISA litigation.

ERISA Litigation: Causes of Action and Remedies Under ERISA Section 502 for Benefit and Fiduciary Breach Claims. We've updated this resource to reflect recent federal court decisions involving ERISA's causes of action and available remedies under Section 502(a)(2), including several cases holding that class action waivers in ERISA plan arbitration provisions were unenforceable.

ERISA Litigation: Interference with Protected Rights (ERISA Section 510). This resource is updated to reflect recent litigation involving ERISA Section 510, including a 2023 case in which an employee successfully asserted that an employer violated Section 510 by terminating the employee for taking maternity leave under an ERISA plan.

Group Health Plan Coverage Mandate for SARS-CoV-2, COVID-19, and Serology Testing. This resource is updated for guidance addressing the end of the COVID-19 PHE and NE, including to clarify that the COVID-19 testing reimbursement and cash price posting requirements do not apply to COVID-19 diagnostic tests furnished after the PHE ended on May 11, 2023.

HIPAA Privacy Rule. We updated this resource to reflect HHS proposed regulations that would amend the HIPAA Privacy Rule to support reproductive health care. The proposed regulations would prohibit uses and disclosures of PHI for criminal, civil, or administrative investigations or proceedings against individuals and HIPAA covered entities or their business associates for seeking, obtaining, providing, or facilitating reproductive health care that is lawful under the circumstances in which it is provided.

Proposed Regulations Addressing STLDI and Fixed Indemnity Excepted Benefits (July 2023). This newly published article addresses proposed regulations that would amend existing requirements and restrict the duration of short-term, limited-duration insurance (STLDI). The proposed regulations also would amend requirements under which hospital indemnity and other fixed indemnity insurance may be treated as excepted benefits in the group and individual health insurance markets (referred to as fixed indemnity excepted benefits coverage).

Surprise Medical Billing for Group Health Plans: Qualifying Payment Amounts (QPAs). This resource is updated to reflect final regulations and FAQ guidance issued by the Departments in August 2022—and a related 2023 court ruling that vacated certain provisions of the final regulations.