Resources

IRS Issues Proposed Rules for Dependent Care FSA Nondiscrimination Testing

On August 11, 2026, the IRS proposed rules addressing nondiscrimination testing requirements for dependent care Flexible Spending Accounts (FSA). This marks the first set of…

Deadline for Employers to Recieve MLR Rebates Is Near

Employers that hold insured group health plans could soon receive a medical loss ratio (MLR) rebate from their health insurance issuers. For 2025, issuers that…

Navigating MLR Rebates

The Affordable Care Act (ACA) established medical loss ratio (MLR) rules to help with controlling health care coverage costs and ensure that enrollees receive value…

Federal Agencies Release FAQs Addressing Main Issues in Health Plan Tobacco Surcharge Lawsuits

On August 26, 2026, federal agencies issued FAQs addressing topics that have been the focus of numerous class-action lawsuits challenging health plan surcharges for tobacco…

DOL Proposes to Expand Electronic Delivery Methods for Group Health Plan Disclosures

The U.S. Department of Labor’s (DOL) Employee Benefits Security Administration has issued a proposed rule that would establish a new, additional safe harbor for group…

EBSA Announces Agenda Outlining Upcoming Regulatory Actions

On July 3, 2026, the Trump administration issued its 2026 Regulatory Plan and Unified Agenda of Regulatory and Deregulatory Actions (Agenda), identifying its significant regulatory…

IRS Releases Health Plan Affordability Percentage for 2027

The IRS released Revenue Procedure 2026-26 on July 21, 2026, to index the contribution percentage in 2027 for determining the affordability of an employer’s health…

EEOC Votes to Issue a Proposed Rule to Remove EEO-1 Reporting Requirements for Private Employers

On July 21, 2026, the U.S. Equal Employment Opportunity Commission (EEOC) voted to issue a Notice of Proposed Rulemaking (NPRM) to remove EEO-1 reporting requirements…

Chicago Modifies Rules for Paid Leave and Paid Sick and Safe Leave

The Chicago Department of Business Affairs and Consumer Protection has amended the rules for the city’s Paid Leave and Paid Sick and Safe Leave ordinance. The changes…

Federal Agencies Release Proposed Rules on Offering Fertility Benefits

On May 10, 2026, the U.S. Departments of Labor, Health and Human Services, and the Treasury (the Departments) jointly released proposed rules that would create…

IRS Publishes ACA Pay-or-Play Penalties for 2027

On May 4, 2026, the IRS published updated penalty amounts for 2027 regarding the employer shared responsibility (“pay-or-play”) rules under the Affordable Care Act (ACA).…

HHS Expands Hardship Exemptions for Catastrophic Coverage

The U.S. Department of Health and Human Services’ (HHS) Notice of Benefit and Payment Parameters for 2027 formalizes earlier guidance that expands hardship-exemption eligibility to…

2026 DOL Civil Penalty Rates Remain Unchanged

The Office of Management and Budget (OMB) has issued a memorandum directing federal agencies to cancel penalty-inflation adjustments for 2026. This suspension affects penalties that…

IRS Revised FAQs on Educational Assistance Programs

The Internal Revenue Service (IRS) has issued revised frequently asked questions (FAQs) on educational assistance programs under Section 127 of the Internal Revenue Code (Code)…

Final Rules on Medicare Part D Creditability Disclosures

The Centers for Medicare & Medicaid Services (CMS) released a final rule exempting account-based plans such as Health Reimbursement Arrangements (HRAs) and Individual Health Reimbursement…

Reminder: RxDC Reports Due June 1, 2026

Every year, group health plans and health insurance issuers must submit detailed information on prescription drug and healthcare spending to the federal government. This reporting…

Federal Agencies Report to Congress

The U.S. Departments of Labor, Health and Human Services, and the Treasury recently submitted a report to Congress summarizing their review of comparative analyses of…

PCORI Fee Reporting

The Affordable Care Act (ACA) imposes a fee on health insurance issuers and plan sponsors of self-insured health plans to help fund the Patient-Centered Outcomes…

Form 5500 Filing Deadline is July 31st

Every year, employers that are subject to the Employee Retirement Income Security Act of 1974 (ERISA) must electronically file an annual report (Form 5500 “Annual Return/Report…

DOL’s Questions and Answers Regarding Proposed Independent Contractor Rule

On Feb. 27, 2026, the U.S. Department of Labor (DOL) issued a proposed rule that would rescind the department’s 2024 final independent contractor rule and…

Tips for Employers to Avoid Common HSA Mistakes

High deductible health plans (HDHPs), when paired with health savings accounts (HSAs), are a popular benefit strategy for employers of all types. HDHPs provide comprehensive…

EBSA Updates National Enforcement Projects for 2026

The Employee Benefits Security Administration (EBSA) announced updates to its national enforcement projects for the 2026 fiscal year, on January 15, 2026. According to EBSA,…

ACA Reporting Deadlines Approaching

Employers that are required to report under the Affordable Care Act (ACA) pursuant to Internal Revenue Code Sections 6055 or 6056 should begin preparing now…

Guidance Issued on New Trump Accounts for Children

On December 2, 2025, the IRS issued Notice 2025-68 announcing upcoming regulations and providing initial guidance regarding Trump Accounts. Created by the One Big Beautiful…