News Archive

"The IRS Employee Plans has digitalized Form 15315 to allow you to electronically report the actuarial certification of a multiemployer defined benefit plan's funding status. No additional attachments or letters should be submitted with your Form 15315 submission."  MORE >>

"For the 2026 benefit year and beyond, HHS is replacing the May 13, 2024, Risk Adjustment Telehealth and Audio-only Services FAQ, with [these] FAQs to clarify how HHS determines eligible services for the filtering criteria HHS uses to extract risk adjustment-eligible diagnoses from claims. HHS continues to accept certain telehealth and audio-only service codes for risk adjustment diagnosis filtering."  MORE >>

"This document contains proposed regulations relating to Trump accounts.
The proposed regulations provide guidance on making an election to open a Trump
account and reserve additional sections for further guidance on Trump accounts. The
proposed regulations would affect children eligible to have a Trump account, individuals
who would make elections with respect to those children, and trustees of Trump
accounts."  MORE >>

34 pages. "This document contains proposed regulations relating to the Trump accounts contribution pilot program under which the Trump accounts of eligible children can receive $1,000 pilot program contributions. Eligible children must be U.S. citizens with valid Social Security numbers born in 2025 through 2028. The proposed regulations would provide guidance on making an election for the Trump account of an eligible child to receive a $1,000 pilot program contribution. The proposed regulations would affect eligible children and individuals who would make elections with respect to those children."  MORE >>

18 pages. "This document corrects technical errors in the proposed rule that appeared in the February 11, 2026, Federal Register titled 'Patient Protection and [ACA], HHS Notice of Benefit and Payment Parameters for 2027; and Basic Health Program.' "  MORE >>

"[CMS] is releasing this bulletin establishing the submission deadlines ... for health insurance issuers applying to offer qualified health plans (QHPs) on the Federally-facilitated Exchanges (FFEs).... Table 1 lists key PY2027 dates for QHP certification applications and related data submissions. Additional information about the PY2027 QHP certification process will be provided in future guidance."  MORE >>

13 pages. "The Department of the Treasury and the [IRS] request comments on whether the requirements that brokers currently must meet to furnish certain payee statements to their customers in an electronic format and thereafter be treated as timely furnishing these statements should be modified and, if so, what those modifications should be. This notice also requests comments on whether the Treasury Department and the IRS should modify the electronic furnishing requirements applicable to any persons other than brokers required to furnish other payee statements."  MORE >>

35 pages; Feb. 27, 2026. "What's New ... [1] New box 10, 'Family leave benefits,' was added to Form 1099-G to facilitate the reporting of family leave benefits paid by state paid family and medical leave programs.... [2] Form 1099-R ... was revised to include new check boxes 7b for IRA, SEP, and SIMPLE plans, check box 7c for Trump Account reporting, and new box 7d for reporting earnings on excess contributions.... [3] Form 5498-TA, Trump Account Contribution Information, and Form 1099-LPS, Long-Term Care Premiums Paid Statement, are currently under development and projected to be released in mid-2026 for tax year 2026/filing season 2027."  MORE >>

"This document extends the comment period on the Department's Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure proposed rule ... [which] was published in the Federal Register on January 30, 2026, with a comment deadline of March 31, 2026. On February 3, 2026, the Consolidated Appropriations Act, 2026 amended ERISA to add several provisions relating to providers of pharmacy benefit management services. Consequently, the Department is extending the comment period for an additional 15 days, to April 15, 2026, to allow interested persons to address whether the rule should be adjusted due to these new statutory provisions."  MORE >>

146 pages. "The Department is proposing to rescind the analysis for determining employee or independent contractor status under the Fair Labor Standards Act (FLSA) currently set forth in 29 CFR part 795 and replace it with the analysis that it published and adopted in a prior final rule dated January 7, 2021, with a few modifications. In addition, the Department proposes to apply this analysis to the Family and Medical Leave Act (FMLA) and Migrant and Seasonal Agricultural Worker Protection Act (MSPA), both of which incorporate the FLSA's scope of employment."  MORE >>

25 pages. "The AV Calculator [XLSM] represents an empirical estimate of the AV calculated in a manner that provides a close approximation to the actual average spending by a wide range of consumers in a standard population. This document is meant to detail the specific methodologies used in the AV calculation."  MORE >>

38 pages. "This 2027 Draft Letter provides updates on operational and technical guidance for the 2027 plan year for issuers seeking to offer qualified health plans (QHPs), including stand-alone dental plans (SADPs), in the Federally-facilitated Exchanges (FFEs) or the Federally-facilitated Small Business Health Options Programs (FF-SHOPs).... The 2027 Draft Letter focuses on guidance that has been updated for the 2027 plan year[.]"  MORE >>

Feb. 5, 2026; 17 pages. "What's New: [1] Financial institution that is a disqualified person ... [2] Direct deposit and electronic payments."  MORE >>

69 pages. "The [DOL] is proposing narrow amendments to two separate electronic disclosure safe harbors for purposes of implementing section 338 of the SECURE 2.0 Act of 2022. Taken together, the two existing safe harbors permit the broad use of electronic disclosure under prescribed conditions for the furnishing of required disclosures under Title I of [ERISA]. Section 338 of SECURE 2.0 amended section 105(a)(2) of ERISA to require retirement plans to provide paper benefit statements in certain cases. Section 338 also instructed the Department to update its electronic disclosure safe harbors in connection with the statutory changes. The proposed amendments would implement these Congressional mandates."  MORE >>

Feb. 2026. "This document summarizes key dates for calendar year 2026 regarding some activities and policies that are outlined in other documents[.]"  MORE >>

"This document extends the comment period for the proposed rule that appeared in the Federal Register on December 23, 2025, titled 'Transparency in Coverage'. The comment period for the proposed rule, which would end on February 23, 2026, is extended until March 2, 2026."  MORE >>

"This announcement provides that the [Treasury Department and the IRS] anticipate that certain portions of final regulations relating to required minimum distributions (RMDs) under section 401(a)(9) of the Internal Revenue Code will apply for the distribution calendar year that begins no earlier than 6 months after the date that final regulations are issued in the Federal Register."  MORE >>

"[T]he following limits do not adopt by reference the limits established by the IRS under the Federal Code and, therefore ... for the tax year started from January 1, 2026 will be the following: [1] Limit on Cash or Deferred Contributions applicable to participants in a qualified retirement plan only under Section 1081.01(a) of the Code  – $15,000. [2] Limit on Additional Contributions applicable to participants in a federally unsponsored retirement plan that has reached the age of 50 – $1,500. [3] Employee Volunteer Contributions (voluntary employee after-tax contributions) applicable to participants in qualified retirement plans under Section 1081.01(a) of the Code – ten percent (10%) of the participant’s aggregate compensation for all of their years of participation in the plan."  MORE >>

"This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates ... and the 24-month average segment rates ... [as well as] the interest rate on 30-year Treasury securities ... as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate[.]"  MORE >>

"The purpose of the application is to request authorization to participate in electronic filing of the [ACA] Information Returns. The application currently supports the following: [1] Form 1094-B, Transmittal of Health Coverage Information Returns; [2] Form 1095-B, Health Insurance Coverage; [3] Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns; [4] Form 1095-C, Employer-Provided Health Insurance Offer and Coverage. Complete the online ACA Application for TCC if your firm or organization meets the definition of any of the following roles: [1] Issuer ... [2] Transmitter ... [3] Software Developer[.]"  MORE >>

10 pages. "Form 5500-EZ is used by one-participant plans and foreign plans that are not subject to the requirements of section 104(a) of [ERISA]." [Also available: 2025 IRS Form 5500-EZ (fillable PDF)]  MORE >>

68 pages. "What's New: [1] Changes to 'coverage month' definition for PTC/ APTC.... [2] Reporting entities no longer required to send minimum essential coverage (MEC) forms automatically."  MORE >>

"[I]ndividuals and businesses in the State of Louisiana affected by severe winter ice storms that began on Jan. 22, 2026 ... now have until March 31, 2026, to file various federal individual and business tax returns and make tax payments."  MORE >>

22 pages. "What's new: [1] Telehealth and other remote care services.... [2] Health Flexible Spending Arrangement (FSA) contribution and carryover for 2025."  MORE >>

"A notable change in the proposed revision includes expanding the scope to acknowledge that the performance of actuarial services for retiree group benefit programs may require actuaries from more than one practice area, in which case, all references to actuary collectively apply to collaborating actuaries, and to clarify the application of the standard when the actuary selects an output smoothing method and when an assumption or method is not selected by the actuary."  MORE >>