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Taken together, the Department of Labors statements could reasonably be read to require rebates of surcharges in cases where a participant starts the smoking cessation program when it is first-offered at the beginning of the year and completes it during the year, but not when the plan sponsor gives participants an additional non-required option to start the smoking cessation program in the middle of the year

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Specifically, past-year prevalence of 2 SUDs was 10.7% among adults who initiated alcohol use before age 18, compared with 1.3% among those who never used alcohol

Philip Morris USA Inc., Americans for Nonsmokers Rights is aware of the tobacco industrys historic efforts to encourage adults and youth to smoke in order to drive up profits

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