Which entities are covered under HIPAA regulations?

The correct answer indicates that all listed entities are covered under HIPAA regulations, which is accurate because HIPAA (Health Insurance Portability and Accountability Act) establishes specific protections for health information and defines covered entities in a broad manner.

Covered entities under HIPAA include healthcare providers who conduct certain transactions electronically, health plans, and healthcare clearinghouses. However, it also encompasses a wider range of organizations and service providers which may handle protected health information (PHI) indirectly.

Universities, particularly those that provide healthcare services to students or engage in research utilizing PHI, would fall under the purview of HIPAA. Life insurers may also be included, especially when they manage health-related information as part of underwriting or claims processes. Information systems vendors, especially those that assist in the handling of PHI or provide electronic health record systems, are considered business associates under HIPAA, necessitating compliance with privacy and security rules.

By acknowledging that all these entities can be implicated under HIPAA regulations depending on their relationship with PHI, the answer accurately reflects the breadth of the law's application in safeguarding health information across various sectors.