"In 2017, Congress eliminated the ACA's individual mandate penalty. However, certain states and the District of Columbia impose an individual mandate at the state level. Those jurisdictions impose reporting requirements on employers. The state reporting obligations generally require the employer to furnish paper forms to individuals. The 'posting' options [available to satisfy federal requirements] do not apply unless specifically noted."  MORE >>

"The executive order that was canceled helped serve as the justification for a warning notice requirement that affected all forms of fixed-indemnity health insurance benefits, including critical illness insurance, cancer insurance, hospital indemnity insurance and accident indemnity insurance."  MORE >>

"Revenue Ruling 2025-4 ... clarifies key points and highlights important distinctions among the treatment of contributions and benefits for FICA, FUTA, and income tax withholding purposes. These distinctions are significant for employers and require careful attention to ensure compliance with federal tax and reporting requirements."  MORE >>

"A key concern noted throughout the ... complaint is that the increasingly onerous MHPAEA burdens imposed by the regulatory agencies may lead employers to cease providing coverage for MH/SUD services, a result that would directly undermine the goals of MHPAEA. Whether and to what extent that underlying concern resonates with the District Court or the new Trump administration (which may separately repeal or limit the Final Rule) is yet to be seen." [ERIC v. HHS, No. 25-0136 (D.D.C. complaint filed Jan. 17, 2025)  MORE >>

"The health agencies' website updates, advisories, and scientific reports provide the public with critical information on a variety of medical issues, including food recalls, infectious diseases and new drug approvals. ... The temporary pause is meant to allow the new administration's team to get settled but will not impact communications related to health emergencies[.]"  MORE >>

"[1] Exchange health plan enhanced subsidies may expire.... [2] Access to short-term limited-duration health insurance plans likely to increase.... [3] Rules requiring increased price transparency could be expanded ... [4] Medicare coverage and payment methodology changes could influence commercial health plans.... [5] [PBM] reform could change terms of pharmacy purchasing ... [6] Federal approach to vaccinations and preventive care could change."  MORE >>

"[P]olicy issues to watch ... include prescription drug prices, pharmacy benefit manager oversight, site-neutral payments, reproductive rights, public health, the 340B program, and research at the National Institutes of Health.... [T]his article discusses the various near-term levers that the Trump administration and 119th Congress may use to reshape health care in the United States -- and outlines some of the developments that I will be watching closely in the coming months."  MORE >>

"President Donald Trump [on January 21] named Vince Micone acting Secretary of Labor, while his nominee for the position, former Representative Lori Chavez-DeRemer, R-Oregon, awaits Senate confirmation.... Micone assumes the role from his previous role as deputy assistant secretary for operations in the [DOL's] Office of the Assistant Secretary for Administration and Management."  MORE >>

"Excessive fee filings pick up, as existing lawsuits are increasingly resolved at summary judgment and trial.... Forfeiture litigation picks up steam.... The Supreme Court is expected to provide guidance on pleading requirements for prohibited transaction claims.... Health plan fee litigation continues to develop.... Plaintiffs test tobacco use premium surcharges.... [A]ctuarial equivalence lawsuits slow following a 2023 surge, and a new wave of lawsuits challenges pension risk transfer transactions.... Litigation continues against the DOL regarding investment advice fiduciaries."  MORE >>

60 pages. "[H]ealthcare costs pose significant risks to retirees. Individual medical risks are well-insured, but retirees still face fast-rising costs of medical care, which erode the quality of insurance and result in premiums that will take up an increasing share of their income over time. While LTC costs have not grown as fast as medical costs, individuals ...[H]ouseholds have a poor perception of their risks and costs and very few have taken steps to insure themselves against these risks. Advisors have a better sense of their clients' costs and risks but households with advisors are not better prepared[.]"  MORE >>