ACA Information Reporting: Forms 1095-C and 1094-C Line Instructions. We substantially revised this resource to address the instructions for filing and correcting IRS Forms 1095-C and 1094-C for the 2016 reporting year, including to address changes regarding applicable transition relief.

ACA Repeal-and-Replace Bills in the House and Senate. This article addresses requirements under proposed legislation that – had it been enacted – would have repealed and replaced various provisions under the Affordable Care Act (ACA).

Claims Procedure Requirements for Disability Claims. We updated this practice note to reflect final regulations issued by the Department of Labor in December 2016 that add substantive and procedural requirements for disability claims. Those requirements already apply to group health claims under the Affordable Care Act (ACA).

Expatriate Health Plans Under EHCCA and the ACA. We comprehensively updated this resource to reflect proposed implementing regulations under the Expatriate Health Coverage Clarification Act of 2014 (EHCCA), which may be relied on by employers, insurers, and other entities that are subject to the ACA.

External Review Under the ACA. We expanded this resource to address how external review interacts with the exhaustion requirement in benefits litigation, independent review organizations and the scope of the administrative record, and new guidance addressing external review standards for self-insured nonfederal governmental plans under the ACA.

Group Health Plans Toolkit. This new toolkit compiles resources addressing requirements for employer-sponsored group health plans under the Employee Retirement Income Security Act (ERISA), the Internal Revenue Code (Code), and the Public Health Service Act (PHSA).

HIPAA Enforcement and Group Health Plans: Settlement Agreements. This entirely new resource addresses settlement agreements entered into between the Department of Health & Human Services (HHS) and HIPAA covered entities, including employer-sponsored group health plans, to resolve potential violations of HIPAA's privacy, security, and breach notification rules.

HIPAA Security Rule: Ransomware and the Security Management Process Standard: Cybersecurity Defense. In May 2017, numerous countries were affected by the WannaCry ransomware infections. We added this new discussion to address HHS and related guidance involving cybersecurity practices under the HIPAA Security Rule to deal with ransomware attacks.

Information Reporting for Employers That Self-Insure and Insurers (Section 6055). We updated and expanded this resource on ACA information reporting to address the requirements for reporting 2016 coverage and providing individual statements, including rules for reporting supplemental coverage, reporting by expatriate health plans, increased penalties, extended compliance deadlines, correcting IRS Forms 1095-B, and more.

State Mini-COBRA Laws Chart. This new resource addresses state laws that impose health plan continuation coverage requirements similar in concept to federal COBRA. These state "mini-COBRA" laws typically extend continuation coverage to employers with two to 19 employees, but may vary from federal COBRA regarding eligibility and notice provisions, the duration of continuation coverage, and other features.