Under HIPAA, which of the following is not named as a covered entity?

In the context of HIPAA, covered entities are defined specifically to include healthcare providers, health plans, and healthcare clearinghouses that transmit health information in electronic form. The attending physician, healthcare clearinghouse, and health plan all fall under these definitions as they are directly involved in providing or processing healthcare information.

An outsourced transcription company, however, does not qualify as a covered entity unless it is part of a larger covered entity's operations or if it directly handles protected health information (PHI) as a business associate. While these companies handle sensitive information, they typically work under contracts with covered entities and are considered business associates, thus they are not directly classified as covered entities in the same way.

Understanding this distinction is vital in navigating HIPAA regulations, as covered entities have specific compliance obligations that do not extend to business associates. This clarity illustrates the roles and responsibilities surrounding patient data and the flow of information in the healthcare system.