Resources

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…

Top 5 Healthcare Trends to Watch in 2026

As we move deeper into 2026, the healthcare landscape continues to evolve rapidly, shaped by new therapies, shifting market dynamics and ongoing economic pressures. For…

State Minimum Wage Rates 2026

The minimum wage rate is projected to change in 2026 in the following states: Alaska Hawaii New York Arizona Maine Ohio California Michigan Oregon Colorado…

New 2026 Employment Law Changes Every Employer Needs to Know

Effective January 1, 2026, many states will implement new or amended labor and employment laws. These states include: Arkansas; Colorado; Connecticut; Delaware; Illinois; Maine; Minnesota;…

Penalty Relief Provided for Tax Year 2025 OBBBA Tip and Overtime Reporting

On November 5, 2025, the U.S. Department of the Treasury (Treasury) and IRS issued guidance providing penalty relief to employers and other payors for the…

PCORI Fee Amount Adjusted for 2026

The Internal Revenue Service (IRS) has released Notice 2025-61 announcing an increase in the Patient-Centered Outcomes Research Institute (PCORI) fee for plan years ending between…

Federal Agencies Release Updated Guidance on Providing Fertility Benefits

The U.S. Departments of Labor, Health and Human Services, and the Treasury (the Departments) jointly issued guidance on October 16, 2025, that clarifies existing categories…

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…

Aligning Health Plans After a Merger: Strategies for Cost Savings & Compliance

When companies merge, executives often focus on financials, technology or market positioning. But for employees, the first question is often more personal: What happens to…

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…

Top 5 Critical Awareness Points in the Employee Benefits Landscape for 2026

As employers and benefits leaders plan for 2026, five interrelated forces will shape benefit strategy, administration, cost and employee experience. Understanding each key factor –…

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…

Why CFOs Are Taking an Increased Interest in Benefits

Historically, employee benefits have been viewed primarily as a domain of Human Resources (HR). From health insurance and retirement plans to wellness programs and flexible…

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…

Rethinking Wellness Programs in 2025

The conversation around employee wellness programs is more critical than ever. Historically, these programs have often fallen short of their promises, leaving many employees feeling…

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…

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…

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…

Employee Compensation and Benefits Amid Layoffs and Furloughs

During periods of economic or business uncertainty, employers may need to reduce their workforce. Such reductions can take a variety of forms but frequently include…

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:…