News Archive

Seventeen 2026 compliance guides cover common employee health and welfare benefits issues and strategies for employers, including COBRA, HSAs, domestic partner issues, HIPAA, ICHRA, and more.   MORE >>

"OBBBA ... introduced several changes affecting HSAs, including a permanent safe harbor for pre-deductible telehealth and remote care, the designation of [ACA] Exchange bronze and catastrophic plans as HSA-compatible, and clarification that qualifying Direct Primary Care Service Arrangements (DPCSAs) do not disqualify individuals from HSA eligibility."  MORE >>

"CMS explains in the proposal's preamble that account-based plans are designed to provide cost savings through pre-tax contributions and reimbursements, and often supplement other coverage, rather than actually offering prescription drug coverage. Thus, the benefit design of account-based plans makes concepts such as the disclosure of creditable coverage inapplicable and unduly burdensome[.]"  MORE >>

"[HHS has] published a proposed rule ... that would carve out account-based group health plans from the requirement to provide a Medicare Part D-creditable coverage notice to Part D-eligible individuals. This exclusion would be welcome relief for account-based plan service providers and plan sponsors who offer an individual coverage health reimbursement arrangement (ICHRA) or another type of account-based group health plan, such as a health care flexible spending account (FSA), health savings account (HSA), or traditional health reimbursement arrangement (HRA)."  MORE >>

"Enacted into law in July of this year, the OBBBA brought us several new consumer-directed provisions ... The courts, including the Supreme Court, had a busy year as well.... The [ACA] made an appearance in 2025, notably in a major court case.... This year also saw the introduction of an alternative furnishing option for Forms 1095.... A flurry of fiduciary lawsuits this year shone a spotlight on the fiduciary responsibilities employers have as sponsors of group health plans.... [PBMs] also made their way onto this year's compliance-oriented center stage."  MORE >>

"To help employers determine whether an ICHRA offer is considered affordable for purposes of validating they are making affordable offers of coverage to their employees and avoiding the employer responsibility payment, CMS is publishing the ICHRA Employer LCSP Premium Look-up Table [XLSM]. The table allows users in states participating in the Federally-facilitated Exchange (FFEs) and State-based Exchanges on the Federal Platform (SBE-FPs) to access individual market Qualified Health Plans (QHP) lowest cost silver plan (LCSP) data by geographic location." [Also available: Plan Year 2026 ICHRA Employer Lowest Cost Silver Plan Premium Look-up Table Data Dictionary (PDF)]  MORE >>

"If your organization offers an ICHRA, you are legally required to complete ACA reporting, no matter your group size. It’s one of the most commonly overlooked compliance requirements, but skipping it can lead to costly penalties and unnecessary stress at year-end."  MORE >>

"[A] handy chart (updated for this year) [describes] how each of these account types varies around eligible employers; eligible employees; the need for a plan document; who can make contributions to the account; this year's contribution limits (if any); the tax benefits to the employee and to the employer; and if investment earnings (if any) are taxed. [It also covers] funds availability to participants; any carryover provisions; portability of the account; eligible expenses to be reimbursed; substantiation requirements; and whether debit cards are available."  MORE >>

"[FAQs Part 72] provide guidance on whether: [1] Employers can offer fertility benefits on a 'stand-alone' basis. [2] An excepted benefit health reimbursement arrangement (HRA) can reimburse out-of-pocket fertility expenses. [3] Fertility coverage under an excepted benefit affects an individual's eligibility to make or receive health savings account (HSA) contributions. [4] An excepted benefit employee assistance program (EAP) can offer coaching and navigator services."  MORE >>

"Created through regulations by the first Trump Administration in 2019, ICHRAs permit employers to provide pre-tax dollars for employees to purchase individual market health insurance that complies with [ACA] requirements. Take-up has apparently been small and much is still unknown about their impact."  MORE >>

"This article breaks down each update in plain language, helping HR leaders understand what's changing, what to review, and how to keep their benefits plans compliant. Learn how proactive HR teams use these annual updates to strengthen compliance processes and build employee trust."  MORE >>

"[The authors] propose a way to connect premium tax credits with health reimbursement arrangements for small businesses that have long struggled to offer health benefits. It would blend the competing health tax proposals -- tax-preferred accounts and credits -- through changes to qualified small employer health reimbursement arrangements (QSEHRAs).... This proposal would harmonize premium tax credits and tax-preferred accounts while maximizing small business workers' tax benefits and choices."  MORE >>

"With family health insurance premiums ... now averaging more than $25,000 per year, and deductibles climbing nearly 50% in the last decade, many households are feeling the pinch.... Health Savings Accounts (HSAs) and Flexible Spending Accounts (FSAs) are valuable tools that not only help manage day-to-day medical costs but can also play a strategic role in your broader financial plan."  MORE >>

"[T]he Small Business Health Options Awareness Act of 2025 requires the Small Business Administration to provide more outreach and information about the availability of ICHRAs as a means for small businesses to deliver health care coverage for their employees."  MORE >>

"89% of those currently sponsoring group health plans worry they won't be able to afford it within three years.... 75% of respondents say employers should make defined monetary contributions for employees to use toward purchasing their own coverage, rather than sponsoring a traditional employer-based group health plan.... 66% of those not currently offering group health benefits say they would contribute toward the cost of employee-purchased health insurance premiums if there was a way to do so.... 54% of respondents remain unfamiliar with or uneducated about ICHRA[.]"  MORE >>

"[M]ost employers offering an ICHRA had not previously provided health benefits.... Larger employers are remaining cautious.... ICHRAs offer a model analogous to the retirement system's transition from defined benefit to defined contribution plans."  MORE >>

"The flexibility, cost-effectiveness, and potential for increased employee satisfaction make ICHRA a compelling option for the future of health care. Embracing this innovative approach could well position businesses for success in an evolving and expensive health insurance landscape."  MORE >>

"[This article] explore[s] an array of financial services laws and regulations that may apply to many ICHRA vendor activities ... Money Services Business (MSB), money transmission ... Anti-money laundering, know your customer, customer identification program ... Payment rules ... Gramm-Leach-Bliley Act (GLBA) ... Lender status ... Increasing expectations from banks for BSA/AML requirements."  MORE >>

"Despite predictions that ICHRAs would rapidly gain ground, adoption has been far more modest.... [M]ost employers offering an ICHRA had not previously provided health benefits.... Larger employers remain cautious. Concerns include administrative complexity, especially with ACA affordability requirements varying by geographic region."  MORE >>

"Under the OBBB, employers have new benefit options available going forward with respect to HSAs, dependent care FSAs, student loan repayment assistance, and 'Trump Accounts'."  MORE >>

"Although many acknowledge that ICHRAs can significantly cut costs — often by 20% or more — some skeptics argue that they merely shifts expenses rather than driving meaningful change. If viewed solely as a budgeting mechanism, this critique might hold weight. However, an ICHRA is far more than a cost-cutting exercise."  MORE >>

"[1] Health Savings Accounts and Health Reimbursement Arrangements will be a large part of the administration's health plan focus going forward ... [2] Nonprofit compensation excise tax ... [3] Continuation of employer tax credits ... [4] Provisions impacting health plan Pharmacy Benefit Managers ... [5] Limited to no impact on employer retirement plans."  MORE >>

"Two of your most useful tools ... are Health Reimbursement Arrangements (HRAs) and Health Savings Accounts (HSAs). But depending on your specific plan, one of these options may give you a greater benefit than the other ... [This] chart comparing the key elements of an HRA and HSA -- such as annual maximum contributions, payable medical expenses and more -- will help you make the right call."  MORE >>

"The [Senate bill] would require Medicare beneficiaries to prove their citizenship or legal residency status to continue to receive their benefits.... Senators scrapped provisions in the House bill that would have significantly expanded health savings accounts.... Enhanced premium tax credits for ACA plans are set to expire at the end of this year, and the Senate bill does not include measures to extend them.... Pharmacy benefit managers escaped from the bill largely unscathed despite significant bipartisan interest on the Hill in reforming that sector."  MORE >>

"BBB shows favoritism of Health Savings Accounts and Health Reimbursement Account benefits, making changes to broaden their scope, increase utilization, and bolster savings. The Act also provides a glimpse into legislative or regulatory changes that may be on the horizon for ERISA-governed plans, including standards for Pharmacy Benefit Manager compensation, contractual requirements, and disclosures applicable to government-subsidized plans."  MORE >>