Employee Relocation Expenses Agreement. We updated and expanded this resource, which was drafted in coordination with our Labor & Employment colleagues, to address changes under tax reform legislation enacted in December 2017 (Tax Cuts and Jobs Act (TCJA), Pub. L. No. 115-97 (2017)).

Employer Credit for Paid Family and Medical Leave Under 2017 Tax Reform (Code Section 45S). This entirely new resource addresses the employer credit for paid family and medical leave added under the TCJA. Look for this topic to also be addressed in the July/August edition of Practical Law The Journal: Transactions & Business.

ERISA Litigation: Statutes of Litigation. We updated this resource to reflect recent litigation addressing when participants' claims may be time-barred, including a new section addressing whether ERISA's six-year limitations period for fiduciary claims is waivable (see also ERISA Litigation Toolkit).

Fringe Benefits Under Code Section 132: Transportation and Other Benefits. This new practice note, a companion resource to Fringe Benefits Under Code Section 132: Overview, reflects important changes affecting fringe benefits under the TCJA (see also Fringe Benefits Toolkit).

Health Reimbursement Arrangements (HRAs): Integration, Nondiscrimination, and Group Health Plan Compliance. This practice note, one of two new companion resources addressing HRAs, as updated, reflects recent litigation in the HRA space and Affordable Care Act (ACA) compliance issues.

HIPAA Compliance and the Limits of Gap Analyses. This new article addresses the differences between risk analyses and gap analyses for covered entities and business associates in complying with HIPAA's security requirements for electronic protected health information (ePHI). The article discusses the limits of gap analyses in the HIPAA context and key characteristics of a HIPAA risk analysis.

HIPAA Training for Group Health Plans: Presentation Materials. We updated our popular HIPAA training materials to reflect recent compliance considerations that impact the HIPAA training standards for workforce members, including under recent Health & Human Services (HHS) enforcement actions.

Mental Health Parity: Overview and Mental Health Parity: NQTLs and Other Issues. We substantially updated these resources to reflect a collection of DOL guidance issued in April 2018 addressing the Mental Health Parity and Addiction Equity Act of 2008 (MHPAEA). (See also the legal update, DOL Mental Health Parity Guidance Includes Proposed FAQs and Updated Self-Compliance Tool.)

Nondiscrimination in Health Programs and Activities Under the ACA (Section 1557). We updated this resource, which addresses broad nondiscrimination requirements under ACA Section 1557, to address recent litigation and HHS enforcement actions.

Tuition Reimbursement Policy. We updated and expanded this policy, which was drafted in coordination with our Labor & Employment colleagues, to address taxation and substantiation issues for qualified educational assistance programs.