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Health FSAs Are Subject To The HIPAA Privacy RuleBy Jessica Forbes Olson of Dorsey & Whitney LLPPrior to the April 14, 2003 deadline for compliance with the Health Insurance Portability and Accountability Act ("HIPAA") Privacy Rule, the U.S. Department of Health and Human Services ("DHHS") was considering whether a Health Flexible Spending Arrangement ("Health FSA"), also known as a Health Care Reimbursement Account, is a “health plan” that would need to comply with the HIPAA Privacy Rule. On April 24, 2003, DHHS announced its conclusion that, because a Health FSA is an ERISA employee welfare benefit plan that pays for medical care, it is a health plan and thus a covered entity under the HIPAA Privacy Rule. Accordingly, employers that sponsor a Health FSA will need to review the Health FSA’s compliance with the HIPAA Privacy Rule.
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News & Analysis
Latest News
Research Tools
Associations
Government Resources
- Africa From the U.S. Trade Representative. Features trade initiatives / agreements, trade issues / disputes, Federal Register notices and more.
- Africa Growth and Opportunity Act Features the AGOA text and resources.
- Common Market for Eastern and Southern Africa (COMESA) Features trade and customs databases, reports, news and more.
- Intra African Trade Promotion Programme Features events, reports, and more.
- Office Algerien de Promotion de Commerce Exterieur Features statistics and legal texts. In French.
- United Nations Economic Commission for Africa Features resources, programs, and more.
Laws
- Bilaterial Investment Treaties From the U.S. Department of Commerce.
- Middle East and North Africa Trade Initiatives / Agreements From the U.S. Trade Representative. Features US trade agreements with Bahrain, Algeria, Israel, Jordan, and more.
- Trade Agreements with Africa From the U.S. Trade Representative. Features bilaterial investment treaties and trade and investment framework agreements.
Web Sites
- African Development Bank Features business bulletins, publications, loans and grant approvals notices, and more.
- allAfrica.com Features African news and information.
Westlaw Databases
- American Society of International Law (ASIL)
- BNA International Business & Finance Daily (BNA-IBFD)
- BNA International Trade Daily (BNA-BTD)
- Code of Federal Regulations (FINT-CFR)
- Court Rules (FINT-RULES)
- Customs Bulletin & Decisions (FINT-CUSTB)
- Customs Service Ruling Letters (FINT-RUL)
- Environmental Law Reporter - Statutes and International Agreements (ELR-STIA)
- Export Practitioner (EXPORTP)
- Federal Cases (FINT-CS)
- Federal Register (FINT-FR)
- General Agreement on Tariffs & Trade (Uruguay Round) (GATT)
- Index to Foreign Legal Periodicals (IFLP)
- InTax Management International Journal (TM-INTLJ)
- International Capital Markets and Securities Regulation (SECINTCAP)
- International Environmental Law Documents (INTLENVL)
- International News (INTNEWS)
- International Organization (INOG)
- International Trade Administration (FINT-ITA)
- International Trade Commission (FINT-ITC)
- International Trade Reporter (BNA-ITR)
- Iran-U.S. Claims Tribunal Decisions (INT-IRAN)
- Lawyer International (LAWINT)
- Mealey's International Arbitration Report (MINTARBR)
- North American Free Trade Agreement - Binational Panel (NAFTA-BIP)
- North American Free Trade Agreement Implementation Act - Legislative History (NAFTA-LH)
- RIA International Tax Treaties (RIA-TAXT)
- RIA International Tax Treaties and Explanations (RIA-TREATIES)
- RIA International Tax Treaty Editorial Explanations (RIA-TAXTEX)
- RIA International Taxes Weekly (RIA-ITW)
- Tax Management Transfer Pricing Report (TM-TPR)
- Treasury Decisions Under Customs Laws (FINT-TD)
- U.S. Code Annotated (FINT-USCA)
- U.S. Department of State Dispatch (USDPTSTDIS)
- U.S. Law Reviews, Texts & Bar Journals Combined (INT-TP)
- U.S. Treaties & Other International Agreements (USTREATIES)
- U.S. Treaties and Conventions (FTX-TREATIES)
- Warren, Gorham & Lamont International Tax Treatises (WGL-TAXTINTL)
- Warren, Gorham & Lamont Transfer Pricing Treatises (WGL-TAXTTP)
- WTO & GATT Panel Decisions
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