Resources

Utilizing Dependent Care FSAs – What Expenses Can Be Reimbursed?

Internal Revenue Code (Code) Section 129 permits employers to provide dependent care assistance benefits for their employees on a tax-free basis. These benefit plans are commonly…

ACA Pay-or-Play Changes Might Impact Employers in 2026

The Affordable Care Act (ACA) mandates applicable large employers (ALEs) to offer affordable, minimum-value (MV) health coverage to their full-time employees (FTEs) or risk paying…

An Update on the Illinois Day and Temporary Labor Services Act and its Equal Benefits Provision

Illinois amended the Illinois Day and Temporary Labor Services Act (the “Act”) in 2023 and 2024 to require staffing agencies to provide equal pay and…

Indiana’s New Pharmacy Benefit Manager Law

Highlights Overview: Indiana’s PBM law (SB 140) affects PBM contracts and administration with group health plans. The law goes into effect for new and existing…

Illinois Enacts New PBM Law

Highlights Overview: Illinois HB 1697 was signed into law on July 1, 2025. The law affects PBM contracts with group health plans and may impact…

Key HSA Features for 2026

Health savings accounts (HSAs) are a widely used type of tax-advantaged medical savings account available to individuals enrolled in high deductible health plans (HDHPs). People…

Deadline Approaching for Employers to Receive MLR Rebates

Employers with insured group health plans might soon receive a medical loss ratio (MLR) rebate from their health insurance providers. If issuers did not meet…

Minnesota Releases New Guidelines for Private PFML Plan Equivalency

The Minnesota Department of Employment and Economic Development (DEED) has released guidance for employers regarding the use of equivalent plans for the state’s paid family…

Final Rule Introduces New Restrictions on ACA Marketplace Enrollment

On June 25, 2025, the U.S. Department of Health and Human Services (HHS) released a final rule establishing new standards for the Affordable Care Act’s…

U.S. Supreme Court Affirms ACA’s Mandate for Free Preventive Care

The U.S. Supreme Court upheld a crucial component of the Affordable Care Act’s (ACA) preventive care mandate (Kennedy v. Braidwood Management, Inc.) on June 27,…

U.S. Supreme Court Upholds Tennessee Ban on Gender-Affirming Care for Minors

On June 18, 2025, the U.S. Supreme Court upheld the constitutionality of a Tennessee law banning certain medical care for transgender minors under the age…

Federal Court Decision Invalidates Process for Assessing ACA Penalties

A federal court’s recent decision has created uncertainty regarding the process for assessing employer shared responsibility (or “pay-or-play”) penalties under the Affordable Care Act (ACA).…

Cost-Sharing Limits Revised for 2026 Plan Years

The U.S. Department of Health and Human Services (HHS) published a final rule to implement new standards for the Affordable Care Act’s (ACA) Marketplaces on…

Federal Court Strikes Down HIPAA Privacy Protections for Reproductive Health Care

On June 18, 2025, the U.S. District Court for the Northern District of Texas invalidated a final rule that had been issued in April 2024…

HHS Rescinds 2021 Interpretation and Enforcement Guidance for Section 1557

The U.S. Department of Health and Human Services (HHS) rescinded its Section 1557 interpretation and enforcement guidance from May 10, 2021, which became effective immediately…

Federal Court Removes EEOC Guidance on Gender Identity and Sexual Orientation Harassment

On May 15, 2025, the U.S. District Court for the Northern District of Texas ruled that the U.S. Equal Employment Opportunity Commission (EEOC) overstepped its…

Supreme Court to Decide Fate of ACA’s Free Preventive Care Requirement

The U.S. Supreme Court is expected to issue a ruling soon in a significant case challenging the constitutionality of a key provision of the Affordable…

HSA/HDHP Limits Will Grow in 2026

On May 9, 2024, the IRS distributed Revenue Procedure 2024-25 to provide the increased inflation-adjusted limits for health savings accounts (HSAs) and high deductible health…

IRS Releases Excepted Benefit HRA Limit for 2026

On May 1, 2025, the IRS announced the inflation-adjusted limit for Excepted Benefit Health Reimbursement Arrangements (EBHRAs) for plan years starting on or after January…

Simplified Determination Method Finalized for 2026 Creditable Coverage Determinations

The Centers for Medicare and Medicaid Services (CMS) issued Final Part D Redesign Program Instructions for calendar year 2026 on April 7, 2025. The instructions…

RxDC Reporting Due June 1, 2025

The No Surprises Act (NSA), enacted as part of the Consolidated Appropriations Act, 2021 (CAA), includes transparency provisions that require group health plans to report…

New Executive Order Focuses on Reducing Drug Costs and Improve PBM Transparency

On April 15, 2025, President Donald Trump issued an executive order directing his administration to pursue a broad set of actions aimed at lowering prescription…

Supreme Court Decision Could Trigger Increase in ERISA Fiduciary Lawsuits

On April 17, 2025, the U.S. Supreme Court unanimously ruled that employees can challenge their employer’s fee arrangement with a retirement plan service provider under…

Form 5500 Filing Deadline is July 31st

2025 Deadlines July 31, 2025: Form 5500 deadline for employers with calendar year plans that do not qualify for a filing exemption. October 15, 2025:…