HHS Issues Updated Model Notices of Privacy Practices and Announces Part 2 Enforcement Program
Model Notices of Privacy Practices; Office for Civil Rights Announces Civil Enforcement Program for Confidentiality of Substance Use Disorder Patient …
Are There Transparency Requirements for Provider Directories?
QUESTION: We’ve heard that our group health plan’s provider directories are subject to federal transparency requirements. What are they? ANSWER: A group …
Must a Plan Provide Extended COBRA Coverage Because of a Spouse’s Disability?
QUESTION: A recently terminated employee has elected COBRA for himself, his spouse, and his children. He notified us within a …
What Is an Eligible Rollover Distribution?
QUESTION: Our company sponsors a 401(k) plan. As we review the plan’s rollover procedures, we want to confirm our understanding …
Understanding OBBB Enhancements to Employer Leave and Childcare Credits
The One Big Beautiful Bill Act (OBBB) permanently enhanced employer credits for paid family and medical leave and employer-provided childcare. …
Why Should Our Company Offer Adoption Assistance Benefits When the Code Already Provides a Tax Credit?
QUESTION: An employee has asked us to consider adding an adoption assistance benefit. There is also a tax credit for …
IRS Issues Updated Rollover Notices for Retirement Plan Distributions
IRS Notice 2026-13 (Jan. 15, 2026) Available at https://www.irs.gov/pub/irs-drop/n-26-13.pdf The IRS has updated its safe harbor explanations for eligible rollover …
Updated HRSA Guidelines Expand Preventive Health Services Mandate for Cervical Cancer Screening
HHS Notice: HRSA Update to the Women’s Preventive Services Guidelines, 91 Fed. Reg. 283 (Jan. 5, 2026) Available at https://www.govinfo.gov/content/pkg/FR-2026-01-05/pdf/2025-24235.pdf …
What Federal Mandates Apply to Our Company’s Group Health Plan Other Than ERISA, COBRA, and HIPAA?
QUESTION: We understand that ERISA, COBRA, and HIPAA apply to our company’s group health plan, but should we consider any …
IRS Finalizes Regs on Tribal Entity Tax Status, General Welfare Benefits
The IRS has issued two sets of final regs addressing the federal tax treatment of entities wholly owned by Indian …