"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 >>
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 >>
48 pages. "What's New: [1] Automatic enrollment.... [2] Compensation limits for 2025 and 2026.... [3] Elective deferral limits for 2025 and 2026.... [4] Defined contribution limits for 2025 and 2026.... [5] Defined benefit limits for 2025 and 2026.... [6] SIMPLE plan salary reduction contribution limits for 2025 and 2026.... [7] Catch-up contribution limits for 2025 and 2026.... [8] Higher catch-up contribution limit for ages 60 to 63.... [9] Distributions from Roth accounts." MORE >>
23 pages. "What's new: [1] Telehealth and other remote care services.... [2] Health Flexible Spending Arrangement (FSA) contribution and carryover for 2025." MORE >>
35 pages. "What's New: [1] Additional deductions for seniors.... [2] Repeal of the windfall elimination provision (WEP) and government pension offset (GPO)." MORE >>
Rev. Dec. 2025; 18 pages. "What's New: [1] Financial institution that is a disqualified person ... [2] Direct deposit and electronic payments." MORE >>
577 pages. "This proposed rule contains ... payment parameters and provisions related to the HHS-operated risk adjustment and risk adjustment data validation (HHS-RADV) programs, as well as 2027 user fee rates for issuers offering qualified health plans (QHPs) through Federally- facilitated Exchanges (FFEs) and State-based Exchanges on the Federal platform (SBE-FPs). This proposed rule also includes provisions related to civil money penalties (CMPs) for noncompliant issuers and other responsible entities; standards governing agents, brokers, and web-brokers; the expansion and codification of hardship exemption eligibility; implementation of the State Exchange Improper Payment Measurement (SEIPM); provider access standards and essential community provider standards for QHP certification; QHP certification of non-network plans; a prohibition on issuers from including routine non-pediatric dental services as an Essential Health Benefit (EHB); cost-sharing flexibilities for catastrophic and individual market bronze plans; establishment of catastrophic plans with plan terms of up to 10 consecutive years; QHP issuer quality improvement strategies (QISs); revisions affecting which enrollees are included in Federal Basic Health Program (BHP) payment calculations to States; and seeks comment on potential adjustments to other Federal standards, including the Federal medical loss ratio (MLR) standard in the individual market. This proposed rule also includes amendments to implement certain provisions of the Working Families Tax Cut (WFTC) legislation." MORE >>
Rev. Dec. 2025; 85 pages. "This publication gives you the information you need to determine the tax treatment of your pension and annuity income under the General Rule.... The General Rule is one of the two methods used to figure the tax-free part of each annuity payment based on the ratio of your investment in the contract to the total expected return." MORE >>
"Through the website, patients will be able to access large discounts on many of the most popular and highest-priced medicines in the country, paying prices in line with the lowest paid by other developed nations (known as the most-favored-nation, or MFN, price)." MORE >>
"[I]ndividuals and businesses in the State of Montana affected by severe storms and flooding that began on Dec. 10, 2025 ... now have until May 1, 2026, to file various federal individual and business tax returns and make tax payments.... [I]ndividuals and households that reside or have a business in the Blackfeet Indian Reservation, Lincoln, and Sanders counties qualify for tax relief." MORE >>
