Medical expenses
Section 213(d): Overview and Applicability of Allowable Medical Expenses.
Section 213(d) of the Internal Revenue Code is a critical component of the U.S. tax system. Specifically, Section 213(d) governs...
STLDI
Final Regulations Issued by the Departments Regarding Short-term, Limited-duration Insurance and Fixed Indemnity Coverage.
On March 28, 2024, the Departments of Health and Human Services (“HHS”), Labor, and the Treasury (collectively, “the Departments”) released...
Baldwin Bulletin
Form 5500 Deadline is July 31, 2024, for Calendar Year Plans.
Employer Action Items Determine whether your organization will need to file Form(s) 5500 for any calendar year plans; Collect Schedule...
HIPAA
2024 HIPAA Privacy and Security Rule Training Calendar.
BRCC’s HIPAA training calendar for 2024 is available below. Please note that all trainings will be broadcast on the first...
Baldwin Bulletin
Upcoming Compliance Deadlines.
Employers must comply with numerous reporting and disclosure requirements in connection with their group health plans. Review the upcoming deadlines below....
Compliance Alert
Section 1557 of the Patient Protection and Affordable Care Act
Prohibition of Discrimination in Health Care Employer Action Items Employer plan sponsors should monitor all legal developments in consultation with...
Compliance Alert
The Pregnant Workers Fairness Act (2023) Final Rulemaking
Overview On April 15, 2024, the Equal Employment Opportunity Commission (“EEOC”) issued final rulemaking implementing provisions of the 2023 Pregnant...
ACA
IRS Reduces ACA Penalties for 2025
Decreases in 205 Affordable Care Act Penalties for Employers On February 12, 2024, the IRS released Revenue Procedure 2024-14, which updated...
HIPAA
HHS Issues Annual Report on HIPAA Compliance
Annual Report to Congress on HIPAA Privacy As required by the Health Information Technology for Economic and Clinical Health (HITECH)...
CPPA
Enforcement of California Privacy Rights Act Regulations May Begin Immediately
The CPRA Employer Action Items California’s Third District Court of Appeals recently vacated a lower court decision that had stayed...
ERISA
Department of Labor (DOL)’s safe harbor exemption from ERISA
Question of the Month Question: What requirements must be met for a payroll practice to fall under the Department of Labor...
Pharmacy
RxDC Reporting Due June 1, 2024
Annual prescription drug data reporting deadline Group health plan sponsors and health insurance issuers are required to submit an annual...
ACA
ACA Reporting Penalties
Penalties for ACA Reporting Employer Action Items Proposed penalty assessments from the Internal Revenue Service (“IRS”) arising from an employer’s...
Wellness
Medical Expenses Related to Nutrition, Wellness, and General Health
Healthcare Costs Associated with Nutrition, Well-being, and Overall Health A recent bulletin from the IRS reminded taxpayers that certain personal...
HIPAA
Change Healthcare Cybersecurity Attack
Cybersecurity Breach at Change Healthcare While any commercial enterprises may be potential target for a cybercriminal, insurance carriers and other...
Compliance Deadlines
Second Quarter April Compliance Deadlines
Upcoming 2024 Compliance Deadlines Employers must comply with numerous reporting and disclosure requirements in connection with their group health plans. Please...