GAO reviewed the Department of the Treasury, Internal Revenue Service's; Department of Labor, Employee Benefits Security Administration's; and Department of Health and Human Services, Centers for Medicare and Medicaid Service's (CMS) new rule on federal regulations for health coverage portability for group health plans and group health insurance issuers under HIPAA Titles I & IV. GAO found that (1) the final rules, issued jointly by the three agencies, govern portability requirements for group health plans and issuers of health insurance coverage offered in connection with a group health plan, and the rules implement changes made to the Internal Revenue Code, the Employee Retirement Income Security Act, and the Public Health Service Act enacted as part of the Health Insurance Portability and Accountability Act of 1996 (HIPAA); and (2) CMS complied with all applicable requirements in promulgating the rule.

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