Which of the following is NOT considered a covered entity under HIPAA?

Under HIPAA (Health Insurance Portability and Accountability Act), a "covered entity" refers to individuals or organizations that must comply with HIPAA regulations regarding the protection of health information. Covered entities include health care providers who transmit any health information in electronic form in connection with a HIPAA transaction, health insurance companies that provide health coverage, and health care clearinghouses that process health information received from another entity.

Employers, while they might deal with health information in relation to employee health benefits, are typically not classified as covered entities under HIPAA. Their role is primarily as a plan sponsor rather than a provider of health care or resources directly involved in health information transactions or processing. Therefore, among the choices provided, employers do not fall under the definition of covered entities that are subject to the compliance required by HIPAA.