RYAN KADEVARI and JENNIFER TRUONG, February 22, 2022  On February 4, 2022, the Departments of Labor, Health and Human Services (HHS), and the Treasury (collectively, the Departments) released additional guidance concerning group health plan and health insurance coverage of over-the-counter COVID-19 diagnostic tests (“OTC Tests”). The guidance complements an initial set of FAQs previously issued on January 10, 2022, which required group health plans and health insurance issuers to cover OTC Tests purchased on or after January 15, 2022. (The first round of guidance was addressed in a Trucker Huss Special Alert issued last month, “Health Plans and Insurers Required to Cover At-Home COVID Tests.”) In this new round of guidance, the Departments clarify (and even modify) certain provisions of the safe harbors that allow qualifying health plans and issuers to limit certain OTC Test reimbursement amounts and quantities. The February 4, 2022 guidance also addresses limitations which are permitted to prevent fraud, as well as OTC Test reimbursements under health flexible spending accounts (FSAs), health reimbursement arrange­ments (HRAs), and health savings accounts (HSAs).  Background Under Section 6001 of the Families First Coronavirus Response Act (FFCRA), group health plans and issuers must provide COVID-19 diagnostic testing without any cost-sharing, prior authorization, or other medical management requirements. On January 10, 2022, the Departments issued FAQs confirming that the FFCRA requirement to cover diagnostic COVID tests also applies to OTC Tests that are available without a prescription or individualized clinical assessment from a health care provider. Although the first set