Much like office return plans, predicting health care costs is no easy task in a pandemic.

Law firms expected health care costs to pick up in 2021, optimistically expecting people to resume normal elective care activities with the pandemic more under control. But as the delta variant creates additional uncertainty, and new federal rules create questions, the health care line on law firms’ expense sheet remains an blurry area for the rest of 2021 and into next year.

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