Self Insurer December 2018

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Table of contents

DECEMBER 2018 VOL 122

W W W. S I P C O N L I N E . N E T

FEATURES 4 Reference-Based Pricing Under Fire Amid closely watched litigation over fair market hospital pricing, alternative methods emerge as a more precise and less adversarial approach for self-insured health plans By Bruce Shutan

Captives, Parent Companies, State Regulators, and Taxes

12 Captives, Parent Companies, State Regulators, and Taxes

By Karrie Hyatt

ARTICLES 18 ACA, HIPAA and Federal Health Benefit Mandates The Affordable Care Act (ACA), the Health Insurance Portability and Accountability Act of 1996 (HIPAA) and other federal health benefit mandates 22

32 SIIA ENDEAVORS

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News from siia members

The Modernization of Health Savings

Accounts 29 SIEF scholarship

The Self-Insurer (ISSN 10913815) is published monthly by Self-Insurers’ Publishing Corp. (SIPC). Postmaster: Send address changes to The Self-Insurer Editorial and Advertising Office, P.O. Box 1237, Simpsonville, SC 29681,(888) 394-5688

Self-Insurer’s Publishing Corp.

PUBLISHING DIRECTOR Erica Massey, SENIOR EDITOR Gretchen Grote, CONTRIBUTING EDITOR Mike Ferguson, DIRECTOR OF OPERATIONS Justin Miller, DIRECTOR OF ADVERTISING Shane Byars, EDITORIAL ADVISORS Bruce Shutan and Karrie Hyatt, 2018 Self-Insurers’ Publishing Corp. Officers James A. Kinder, CEO/Chairman, Erica M. Massey, President, Lynne Bolduc, Esq. Secretary

DECEMBER 2018

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