“MHPAEA violations can result in a breach of fiduciary duty under [ERISA] and an IRS excise tax of $100 per covered individual per day…. The final regulations specify that parity analysis should be performed within each of six classifications of benefits: [1] Inpatient, in-network. [2] Inpatient, out-of-network. [3] Outpatient, in-network. [4] Outpatient, out-of-network. [5] Emergency care. [6] Prescription drugs.” (Society for Human Resource Management [SHRM])