The IRS issued IRS Notice 2020-29 (Notice) that provides increased flexibility for making mid-year elections or changes under a Section 125 cafeteria plan during calendar year 2020 related to employer-sponsored health coverage, health flexible spending arrangements (health FSAs), and dependent care assistance programs (DCAPs).
Topics: compliance, compliance recap, IRS Notice 2020-29
The Centers for Medicare and Medicaid Services (CMS) released a proposed rule and fact sheet on calculating and imposing civil monetary penalties (CMPs) when a group health plan fails to comply with Section 111 Medicare Secondary Payer (MSP) reporting requirements.
Topics: CMS, compliance recap
The Centers for Medicare and Medicaid Services (CMS) released an updated Premium Assistance Under Medicaid and the Children’s Health Insurance Program (CHIP) model notice.
Topics: Medicaid, CMS, Medicare coverage, CHIP, compliance recap, children
The Internal Revenue Service (IRS) released final instructions for both the 1094-B and 1095-B forms and the 1094-C and 1095-C forms and the final forms for 1094-B, 1095-B, 1094-C, and 1095-C. There are no substantive changes in the forms or instructions between 2018 and 2019.
Topics: ACA, IRS, compliance recap, Penalty Relief
The Food and Drug Administration (FDA) released a proposed rule on the importation of certain drugs from Canada.
Topics: prescription drugs, compliance recap, FDA
As background, in 2018, 20 states filed a lawsuit asking the U.S. District for the Northern District of Texas (District Court) to strike down the Patient Protection and Affordable Care Act (ACA) entirely. The lawsuit came after the U.S. Congress passed the Tax Cuts and Jobs Act of 2017 (TCJA) that reduced the individual mandate penalty to $0, starting in 2019.
Topics: ACA, compliance recap, Tax Cuts, TCJA, Constitutionality
On December 20, 2019, President Trump signed the Further Consolidated Appropriations Act, 2020 (Act) to keep the federal government running through September 2020. The Act significantly affects provisions under the Patient Protection and Affordable Care Act (ACA), largely though one fee extension and the repeal of three taxes.
Topics: FMLA, ACA, Consolidated Appropriations Act, compliance recap
The Department of Health and Human Services (HHS) issued its Annual Civil Monetary Penalties Inflation Adjustment. Here are some of the adjustments:
Topics: HHS, HIPAA, Medicare, compliance recap
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The Centers for Medicare and Medicaid Services (CMS) released SBC materials and supporting documents including a template SBC, sample completed SBC, uniform glossary, instructions, and guidance for plan or policy years beginning on or after January 1, 2021.
Topics: Medicaid, SBC, CMS, Medicare coverage, compliance recap
The Office for Civil Rights (OCR) and the Office of the National Coordinator for Health Information Technology (ONC) have released version 3.1 of the HHS Security Risk Assessment (SRA) Tool.
Topics: compliance recap, ONC, SRA