36 pages; Nov. 15, 2024. "What's New ... [1] For 2025, the monthly exclusion for qualified parking is $325 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $325.... [2] For plan years beginning in 2025, a cafeteria plan may not allow an employee to request salary reduction contributions for a health FSA in excess of $3,300."  MORE >>

13 pages. Topics: [1] Mental health parity; [2] Prescription drugs; [3] Preventive care; [4] Important litigation; [5] Other developments; [6] What to expect as the year closes; [7] Annual plan limits; [8] Year-end reminders; and [9] Additional resources.  MORE >>

"Employees who meet all other FMLA requirements may take FMLA leave for clinical trial treatment of a serious health condition, regardless of whether the treatment is experimental or involves placebos. Employers may not ask about the effectiveness of a treatment, the specific medications prescribed, or the detailed treatment plan when determining if an employee is eligible to take FMLA leave."  MORE >>

"Plan sponsors should have an updated comparative analysis completed by the first day of the plan year beginning on or after January 1, 2025. Effective January 1, 2026, updated comparative analyses will need to cover the final rule's six new requirements. Sponsors can expect heightened regulatory scrutiny of plans' compliance with the MHPAEA."  MORE >>

"According to the fact sheet issued by the White House, the rule if finalized would expand free birth control coverage for 52 million American women of reproductive age who are covered by private health insurance and would reduce barriers to coverage of contraceptive services, including OTC contraceptives.... The incoming Trump administration could ... rescind this rule in whole or in part. Additionally, if the rule is finalized, it currently falls within the Congressional Review Act look-back period and that could result in a Republican-controlled Congress disapproving the rule in its entirety next year."  MORE >>

"Expanding the items and services that are considered HSA- qualified medical expenses could reduce federal revenues.... In the event that legislation would modify the items for which HSAs can be used, Congress may want to consider the extent to which such modification is consistent with the intent that Congress had when it passed legislation establishing HSAs and the extent to which a change to such structure is warranted' [IF12818 Nov. 15, 2024]

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"New Jersey's temporary disability insurance program (TDI) provides qualifying employees with up to 26 weeks of cash benefits through either a state or private employer plan.... Contribution rates for employers vary from 0.10% to 0.75% of the taxable wage base, which will increase from $42,300 to $43,300 in 2025.... For 2025 family leave insurance (FLI), workers will contribute 0.33% of the first $165,800 in wages, up from 0.09% in 2023. There are no employer contributions to New Jersey FLI."  MORE >>

"Employers must provide current employees with written notice of the 2025 contribution rates for the Massachusetts Paid Family and Medical Leave (PFML) program. Employees must receive notice of the 2025 contribution rates on or before December 2, 2024. The Department of Family and Medical Leave (DFML) has published updated Rate Sheets that includes the required information. The DFML has also issued an updated poster, as well as updated notices regarding PFML that employers must provide to new employees. The Rate Sheets, Poster, and Notices can all be accessed here."  MORE >>

"The law allows broad use of paid leave. Employees must be allowed to use paid sick leave for their own mental or physical illness, injury or health condition; need for medical diagnosis, care, or treatment; or the employee's need for preventative medical care. This means coverage extends to both sudden illnesses and routine doctors or dentist appointments. This is a much broader standard than the definition of 'serious health condition' covered by the [FMLA]."  MORE >>

"[1] Employees are prioritizing paid leave (even more than employers realize).... [2] Rising expectations for reproductive healthcare benefits.... [3] Menopause is more than just a hot flash.... [4] Increasing demand for work-family benefits transparency."  MORE >>

"Market concentration generally increased from 2011 through 2022, with three or fewer insurers holding at least 80% of the market share for the individual and employer group markets in at least 35 states. However, the markets for individuals became slightly less concentrated from 2020 to 2022." [GAO-25-107194 Nov. 14, 2024]  MORE >>

"The deadlines for [1] distributing annual notices, [2] amending plan documents for 2024 plan design changes, and [3] implementing upcoming changes in law are all approaching quickly.... This chart provides an at a glance summary of what employers need to know for year-end benefit plan compliance, by plan type."  MORE >>