27 pages. "This 2026 Draft Letter provides updates on operational and technical guidance for the 2026 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 2026 Draft Letter focuses on guidance that has been updated for the 2026 plan year[.]"  MORE >>

"Form 1095-A is used to report certain information to the IRS about individuals who enroll in a qualified health plan through the Health Insurance Marketplace. Form 1095-A is also furnished to individuals to allow them to take the premium tax credit [and] to reconcile the credit on their returns with advance payments of the premium tax credit[.]" [Also available: 2024 IRS Form 1095-A]  MORE >>

"The updated CLAS County Data must be used by non-grandfathered group health plans for plan years beginning on or after January 1, 2025. This article focuses on the Summary of Benfits and Coverage (SBC) requirement under the ACA. "  MORE >>

"Citing resistance from health and welfare plan service providers, the DOL updated its 2021 cybersecurity guidance to clarify that it 'generally applies to all employee benefit plans, including health and welfare plans.' This clarification is the only material change in the update. Despite that, the update serves as a useful impetus for employers to survey their current cybersecurity practices with respect to their benefit plans. Why? Security breaches are becoming more common, larger in scope, and resulting in larger liability"  MORE >>

"Newly enacted AB 2499 ... [makes] it unlawful to discriminate or retaliate against an employee for taking time off from work for jury duty or to comply with a subpoena or other court order as a witness in a judicial proceeding, or, if the employee is a victim or has a family member who is a victim, for taking time off to obtain relief ... Employees may use paid sick leave for time taken off for a purpose specified under this new law. Employers must provide employees with written 'notice' of their rights under this new law."  MORE >>

"The question presented by Stanley is rather straightforward: whether, under the ADA, a former employee -- who was qualified to perform her job and who earned post-employment benefits while employed -- loses her right to sue over discrimination with respect to those benefits because she no longer holds her job. The Supreme Court is now poised to answer that question and resolve the circuit split over whether a former employee loses her right to sue over post-employment benefits that she accrued during her employment."  MORE >>

"Plaintiff argued ... the written notice denying benefits did not communicate the procedure for pursuing review.... ERISA regulations require that written notice adverse to a claimant contain a description of the plan's review procedures and time limits applicable to such procedures.... In denying Principal's Motion to Dismiss, the Court explained that if the language was omitted from the denial letter, the process of review was fairly unavailable to Plaintiff under the law." [Taylor v. Principal Life Ins. Co., No. 24-0603 (N.D. Ind. Oct. 2, 2024)]  MORE >>

"For small businesses and startups who don't have an HR team or in-house expertise, choosing the right options for employees can be confusing and overwhelming.... The first step in choosing the right options for your company is understanding the basics ... To help you get started, here's a primer on the main health insurance options for small companies."  MORE >>