Employers

A.
are covered entities if they do not use encryption

B.
are covered entities

C.
are not legal entities

D.
are not covered entities

Explanation:
The Administrative Simplification standards adopted by Health and Human Services (HHS) under
the Health Insurance Portability and Accountability Act of 1996 (HIPAA) apply to any entity that is
An entity that is one or more of these types of entities is referred to as a “covered entity” in the
Administrative Simplification regulations
Reference: https://www.cms.gov/HIPAAGenInfo/06_AreYouaCoveredEntity.asp