The Consolidated Appropriations Act, 2021 (CAA), which was signed into law on Dec. 27, 2020, includes many provisions affecting employers, group health plan sponsors, health benefits brokers and health insurance issuers.

This Compliance Overview summarizes the employee benefits provisions relating to tax-favored accounts, surprise medical billing, health care transparency and mental health parity. It also includes various tax provisions that may be of interest to employers.