The Health Insurance Portability and Accountability Act of 1996 (HIPAA) is a United States federal state enacted by the 104th United States Congress & signed into law by:

It generally prohibits health care providers and health care business called covered entities from disclosing protected information from anyone other than patient and the patient’s authorized representatives without their consent.

The Act consist of 5 titles are as follows:

Title 1: HIPAA protects Health Insurance coverage of workers & their families when the change or lose their jobs.

Title 2: of HIPAA known as the Administrative Simplifications (AS) provisions, requires the establishment of national standards for Electronic Health Care Transactions & National Identifies for providers, health insurance plans & employers.

Title 3: Sets guidelines of pre-tax medical spending accounts.

Title 4: Sets guidelines for group health plans.

Title 5: includes provisions related to company-owned life insurance for employers providing company-owned life insurance premiums, prohibiting the tax-deduction of interest on life insurance loans, company endowments, or contracts related to the company.