You sit down to dinner and devour a large meal. But a couple of hours later, you are hungry again. Why do you feel full longer after eating some foods than others?

The Role of Density

Protein, fiber and water help signal that your body is full faster than other nutrients, so it is important to include them as a regular part of your diet. Consuming these nutrients will help you avoid overeating, and they are healthy for the body.

Protein

Although researchers are not entirely sure why protein is best at telling your body when to stop eating. Approximately 30 percent of protein calories are converted to energy. Low-fat or nonfat milk, beans, soy, and lean meats and poultry are all healthy sources of protein.

Fiber

Fiber is not digested, unlike other foods. Because of this, the stomach fills up faster. Whole grains and legumes are a good source of fiber, as are most fruits and vegetables.

Water

Fruits and vegetables contain a lot of water but have few calories. This means that consuming just a few pieces can satisfy you for a longer period than foods high in calories.

Carbohydrates are also very filling, but you should stay away from refined sugars and refined flour, and consume whole grains instead.

Volumetrics

The concept of volumetrics was introduced by Barbara Rolls, Ph.D. Its principle is to attain the feeling of being full without overindulging. Rolls’ studies have revealed that most people eat the same volume of foods at meals, so choosing “low-density” foods results in consuming fewer calories. Foods that are rich in protein, fiber, and water are considered low-density foods.

Recognizing Fullness

Use these tips to recognize when you are full:

• • Slow down. It takes around 20 minutes for the food to be digested and for the brain to receive signals that you are getting full.
• • Avoid buffets and large portions. Studies show that the more that is on your plate, the more you will eat whether you are hungry or not.
• • Limit your fat intake. Fat is very satisfying but is not good at signaling the body when you are full. Therefore, chances are likely not only will you be consuming high-calorie foods, but you will eat more of them as well. Download Newsletter

The IRS released an updated version of its Form W-4, also known as the “Employee’s Withholding Certificate.”

Employers use IRS Form W-4 to determine each employee’s federal tax withholdings. The new form is intended to harmonize tax withholding declarations with the Tax Cuts and Jobs Act, which affected individuals for the first time during the last tax filing season.

Employees may complete a new W-4 each year or each time they experience a change in their personal financial situation. However, the new form does not invalidate prior versions, and employers are not expected to replace W-4 forms from previous years with the 2020 version.

Highlights of the New Form

• • The new form will prompt employees to declare whether they

have multiple sources of income (e.g., two jobs or two-earner households).

• • New employees who fail to submit a Form W-4 after 2019 will be treated as single filers with no other adjustments.
• • The new form uses a five-step process. Only steps one and five are mandatory.

Employer Takeaway

Employers should become familiar with the updates to IRS Form W-4 and make it available for all new hires and employees who wish to amend their withholding declarations in 2020.

Please note that employers are not required to update W-4 forms that were completed and filed on or before 2019.

DOL Updates Regular Rate of Pay Rules

The U.S. Department of Labor (DOL), announced a new final rule that clarifies how to calculate an employee’s regular wage rate under the Fair Labor Standards Act (FLSA). The final rule became effective on Jan. 15, 2020.

Calculating the regular rate is an essential first step when determining an employee’s overtime compensation.

Under the FLSA, an employee’s regular rate includes all forms of compensation paid to that employee in a workweek. The final rule clarifies what qualifies as compensation.

The DOL’s stated objective with this rule is to provide more certainty for employers that offer additional perks to their employees but aren’t sure of whether these

benefits should be counted as income under the FLSA.

New Rule at a Glance

• • The last updates to the regular rate calculation instructions were made over 60 years ago.
• • The final rule accounts for newer forms of employee compensation and benefits.
• • The final rule eliminates the “infrequent and sporadic” requirement to exclude call-back pay from the regular rate.

Employer Takeaway

Employers should become familiar with this final rule and adjust their payroll practices to account for this new guidance on what should be considered compensation. Download Newsletter

On Jan. 17, 2020, the Department of Health and Human Services (HHS) published a final rule increasing the civil monetary penalties for violations of laws enforced by HHS, including the HIPAA privacy and security rules. HHS is required to adjust these penalties for inflation each year to improve their effectiveness and maintain their deterrent effect. The new penalty amounts are effective for penalties assessed on or after Jan. 17, 2020.

2020 HIPAA Civil Penalties

HHS may assess civil penalties when it discovers a HIPAA violation. The penalty amount depends on the facts involved.

• • For violations where the covered entity does not know about the violation (and by exercising reasonable diligence, would not have known about the violation) the penalty amount is between $119 and $59,522 for each violation.
• • If the violation is due to reasonable cause, the penalty amount is between $1,191 and $59,522 for each violation.
• • For corrected violations that are caused by willful neglect, the penalty amount is between $11,904 and $59,522 for each violation.
• • For violations caused by willful neglect that are not corrected, the penalty amount is $59,522 per violation, with an annual cap of $1,785,651 for all violations of an identical requirement.

Resolution Agreements

Instead of imposing civil penalties for HIPAA violations, HHS will often pursue a resolution agreement that requires the covered entity to take corrective action and pay a settlement amount (which is usually much less than the applicable penalty amount). However, if an agreement cannot be reached, HHS may pursue civil penalties.

Important Dates

Common HIPAA Violations

According to HHS, the compliance problems most frequently reported under HIPAA are:

• Impermissible uses or disclosures of protected health information (PHI)
• Lack of safeguards of PHI
• Lack of patient access to their PHI
• Lack of administrative safeguards for electronic PHI
• Use or disclosure of more than the minimum necessary PHI

BecauseHIPAA’scivil penalties are substantial, employers with group health plans should periodically review their compliance with HIPAA’s rules. Download Newsletter

The federal spending bill signed into law at the end of 2019 repealed three taxes and fees under the Affordable Care Act (ACA):

• • The Cadillac tax
• • The medical devices excise tax
• • The health insurance providers fee

The Cadillac Tax

The Cadillac tax is a 40% excise tax on high-cost group health coverage. Its effective date was previously delayed several times. This tax is now fully repealed, beginning with the 2020 tax year.

The Medical Devices Excise Tax

The medical devices tax is a 2.3% excise tax on the sales price of certain medical devices. This tax is fully repealed beginning in 2020.

Health Insurance Providers Fee

The health insurance providers fee is an annual fee imposed on the health insurance sector. This fee is repealed beginning with the 2021 calendar year.

Employers should be aware of the evolving applicability of existing ACA taxes and fees so they know how the ACA affects their bottom lines.

PCORI Fees Extended for 10 Years

The same spending bill that repealed the Cadillac tax, the medical devices excise tax and the health insurance providers fee reinstated the annual Patient-Centered Outcomes Research Institute (PCORI) fees for the 2020-2029 fiscal years.

As a result, specified health insurance policies and applicable self-insured health plans must continue to pay these fees through 2029.

What Are the PCORI Fees?

The PCORI fees were created to help patients, clinicians, payers and the public make informed health decisions by advancing comparative effectiveness research. Fees paid by health insurance issuers and sponsors of self-insured health plans fund the institute’s research, in part.

Who Must Pay the PCORI Fees?

The entity responsible for paying the PCORI fees depends on whether the plan is insured or self-insured.

• • For insured health plans, the issuer of the health insurance policy is required to pay the fees.
• • For self-insured health plans, the fees are to be paid by the plan sponsor.

What’s Next?

PCORI fees are reported and paid annually using IRS Form 720 (Quarterly Federal Excise Tax Return). These fees are due by July 31 of the year following the last day of the plan year. This means that, for plan years ending in 2019, the PCORI fees are due by July 31, 2020. Click here for Newsletter