The One, Big, Beautiful Bill Act (H.R. 1), recently passed by the U.S. House, introduces major changes to the Global Intangible Low-Taxed Income (GILTI) regime that could impact multinational corporations...
Class B malls have struggled in recent years with the decrease in mall shoppers and the departure of anchor tenants. Developers and owners are revitalizing Class B malls and filling vacancies by introducing...
Joint ventures bring together two or more parties to collaborate on a specific business opportunity. They may be structured as contractual arrangements, new entity formations, or investments in an existing...
This practice note covers how to respond to a complete response letter issued by the FDA as part of the agency’s new drug application (NDA) or biologics license application (BLA) process. Read...
Want to know how to balance the benefits of artificial intelligence tools against associated risks to employee privacy? Read our practice note, Artificial Intelligence (AI) and Employee Privacy , by Damon...
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The U.S. Departments of Labor, Health and Human Services, and Treasury (the agencies) issued a 2022 report to Congress regarding their enforcement activities under the Mental Health Parity and Addiction Equity Act (MHPAEA) , as required under the Consolidated Appropriations Act of 2021 (CAA 2021) (Pub. L. No. 116-260, Div. BB, § 203). See DOL News Release. The CAA 2021 mandates that group health plans offering medical/surgical and mental health/substance-use disorder coverage that impose non-quantitative treatment limitations (NQTLs) on such benefits provide comparative analyses and documentation demonstrating compliance with the MHPAEA. The law also requires the agencies to implement a compliance program for plans and insurers to help them interpret and appropriately implement the NQTL rules, and to conduct investigations of at least 20 of the NQTL analysis disclosures per year, monitoring remedial actions, and creating periodic reports.
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