Which entities are NOT covered under HIPAA?

The choice indicating life insurers and employers as entities not covered under HIPAA is correct because HIPAA specifically applies to "covered entities," which include healthcare providers who transmit health information electronically, healthcare clearinghouses that process health information, and clinical laboratories that perform testing and analysis on health information.

Life insurers and employers, while they may handle personal health information in some capacity, are not classified as covered entities under HIPAA. Life insurers might be subject to certain regulations under different laws, such as those governing insurance practices, but they do not fall under HIPAA's jurisdiction when it comes to the privacy and security of health information unless they are specifically engaged in conducting electronic transactions that are HIPAA-covered. Employers, likewise, are primarily regulated by employment laws concerning employee health information, rather than health privacy laws under HIPAA.

Understanding the distinction of covered entities helps clarify the scope of HIPAA and reinforces the importance of maintaining strict privacy and security protocols for those who are governed by this law.