Eric Allen Kauk, Esq., LL.M., Author at Catholic Benefit Plans

Employers and Corporations Face Complications After Promising Abortion Reimbursement

Shortly after it was rumored the United States Supreme Court may overturn the landmark decision in Roe v. Wade (a decision in which the SCOTUS ruled that the Constitution affords women the right to pursue an abortion without excessive governmental interference), a multitude of large companies across the country announced that they would continue to […]

What is special enrollment?

Group health plans are required to provide special enrollment periods during which individuals who previously declined health coverage for themselves and their dependents may be allowed to enroll (regardless of any open enrollment period). In addition to HIPAA special enrollment rights, the Children’s Health Insurance Program Reauthorization Act (CHIPRA) added additional special enrollment rights under […]

What is HIPAA?

The Health Insurance Portability and Accountability Act of 1996 (HIPAA) includes provisions of Federal law governing health coverage portability, health information privacy, administrative simplification, medical savings accounts, and long-term care insurance. The responsibility of the Department of Labor and the subject of these FAQs are the law’s portability and nondiscrimination requirements. HIPAA’s provisions affect group […]

The Risks of Not Documenting Expenses Properly

In a recent case, Brandon Paul Spencer v. Commissioner of Internal Revenue, The United States Tax Court held that a Petitioner whose documentation, to prove the accuracy of the deductions taken for tax purposes, is lacking is not entitled to the full amount deducted. In this case, Petitioner operates a business that offers medical patients non-emergency […]

Qualified “Employer Leave-Based Donation Payments” to Provide Tax Deductions for Employers Earlier this year, the Department of Homeland Security declared Ukraine has been classified as a country under “Temporary Protected Status” due to the ongoing invasion by Russian forces. The IRS and Department of Treasury have noted many employers and employees are working together to […]

The Uncertainty With Crypto 401(k)

On Thursday, June 2nd, the Department of Labor (“DOL”) was sued by ForUsAll because of guidance the DOL issued about crypto 401(k) options. ForUsAll is a California-based 401(k) provider that announced they would begin offering crypto 401(k) last year. When ForUsAll initially announced its new crypto offer, more than 150 businesses inquired about it. However, […]

Can a plan request that a participant or beneficiary undergo a genetic test for research purposes?

Under GINA, a plan is permitted to request, but not to require, that a participant or beneficiary undergo a genetic test for research purposes if the following four requirements are met: • The plan makes the request pursuant to research. (Research is defined in 45 CFR 46.102(d).) The research must comply with 45 CFR Part […]

Can an individual’s doctor or other health care provider request that the individual undergoes a genetic test?

Generally, yes. GINA prohibits a group health plan from requesting or requiring an individual or a family member of an individual to undergo genetic tests. Nonetheless, under GINA, a health care professional who is providing health care services to an individual can request that an individual undergo a genetic test. A health care professional includes […]

Genetic information includes information about an individual’s genetic services and tests. What do these include?

Genetic services mean genetic tests, genetic counseling, or genetic education. Genetic test means an analysis of human DNA, RNA, chromosomes, proteins, or metabolites, if the analysis detects genotypes, mutations, or chromosomal changes. A genetic test does not include an analysis of proteins or metabolites directly related to a manifested disease, disorder, or pathological condition. Therefore, […]

Four Warnings for High-Net-Worth Taxpayers

The primary filing deadline for the 2021 tax season has recently concluded and taxpayers are now turning their attention to the October extension deadline and the 2022 tax season. Each year, many resourceful and prudent taxpayers look for ways in which they can save money during these taxing times; however, not all of the money-saving […]