On December 2, 2024, the IRS released Notice 2024-83, which announces that the adjusted applicable dollar amount for PCOR fees for plan and policy years ending on or after October 1, 2024, and before October 1, 2025, is $3.47. This is a $0.25 increase from the $3.22 amount in effect for plan and policy years ending on or after October 1, 2023, and before October 1, 2024.

The report is an analysis of data for the years 2020 and 2021 regarding premiums, enrollments, nondrug medical spending, spending on prescription drugs, and prescription drug rebates provided by group health plans and health insurance issuers through the Prescription Drug Data Collection program (RxDC).

In a report issued last month, the HHS Office of Inspector General (OIG) advocated for increased HIPAA audits and enforcement efforts from the Office for Civil Rights. Of particular concern for OIG was the recent increase in cyberattacks and the vulnerability of electronic information protected by HIPAA.

On November 15, 2024, the Congressional Research Service (CRS) published a report on HSA Qualified Medical Expenses. The report describes HSA-qualified medical expenses and legislative approaches to amend HSA-qualified medical expenses.

On October 25, 2024, the HHS Office for Civil Rights (OCR) published its October 2024 OCR Cybersecurity Newsletter. The newsletter focuses on “social engineering,” which the OCR defines as “an attempt to trick someone into revealing information (e.g., a password) that can be used to attack systems or networks or taking an action (e.g., clicking a link, opening a document, etc.).”

On November 8, 2024, the DOL issued Advisory Opinion FMLA2024-01-A, which addresses whether an employee can take leave under FMLA for treatment of a serious health condition provided as part of a clinical trial.

On November 7, 2024, the IRS issued a reminder to employees with access to health flexible spending arrangements (FSAs) through their employer on the advantages of using these arrangements to pay for medical expenses with tax-free dollars.

On November 5, 2024, the United States Court of Appeals for the Ninth Circuit (Ninth Circuit) affirmed a district court’s summary judgment ruling that a legal separation agreement (LSA) met the necessary requirements for a qualified domestic relations order (QDRO) under ERISA.

On November 7, 2024, the DOL and IRS (the agencies) issued joint guidance providing an extension of various compliance deadlines for employee benefit plans, participants, beneficiaries, qualified beneficiaries, and claimants directly affected by Hurricane Helene, Tropical Storm Helene, or Hurricane Milton. In a separate announcement, Disaster Relief Notice 2024-01, the DOL provided additional relief for such plans and individuals.

On October 21, 2024, the DOL, HHS, and IRS (the departments) issued proposed rules that would, among other items, expand ACA preventive service coverage requirements to include over-the-counter (OTC) contraceptive items.