This month, the IRS quietly updated Frequently Asked Questions (FAQs) 55-58 regarding employer shared responsibility provisions under the Patient Protection and Affordable Care Act (PPACA) to explain how the IRS is going to start imposing employer shared responsibility excise taxes.

Phase 2 of the U.S. Department of Health and Human Services Office for Civil Rights’ (“OCR”) HIPAA audit program is in process. Unlike OCR’s initial Phase 1 Pilot audits, which addressed only Covered Entities, Phase 2 also focuses on Business Associate compliance with HIPAA’s Privacy, Security, and Breach Notification Rules.