I have an article in the July edition of the ABA Health eSource (an online publication of the American Bar Association Health Law Section) discussing various considerations for group health plans that receive MLR rebates. It expands on some of our prior coverage on MLR rebates (see, for example, here) and addresses both ERISA and tax issues. Rebates are due from insurers by August 1, so employers with insured group health plans could be seeing checks any day now.