"Instead of sending forms automatically, employers now only need to provide them upon request, as long as they: [1] Provide clear, conspicuous, and accessible notice to individuals about their right to request the form. [2] Furnish the requested form no later than the later of: January 31 of the reporting year, or 30 days after the date of the request. For employers transitioning to this alternative method, compliance requires clear communication and the ability to provide timely access to requested forms."  MORE >>

"The PCORI fee is determined annually, based on the average number of covered lives enrolled in the health plan during the plan year. The fee is reported on Form 720 for the quarter ending June 30 of the calendar year in which the PCORI fee is being submitted, although the fee is payable for the plan year that ended during the most recently completed calendar year."  MORE >>

"For employers, the gag clause clarifications offer potent new ammunition to press their TPAs and other provider/network entities to remove any remaining gag clauses from their contracts. They should also (hopefully) help plan sponsors obtain additional information from their provider/network entities as needed, which was always a foundational cornerstone of the transparency doctrine."  MORE >>

"Considering the guidance in FAQs Part 69, the best approach for plan sponsors ... may be to carefully record their attempts to eliminate prohibited gag clauses from their ASAs. FAQs Part 69 states that this information can be included in the annual gag clause prohibition compliance attestation, and including the information will, hopefully, provide some protection to the plans until TPAs and others are held to account."  MORE >>

"[The authors provide a detailed chart that 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. [The chart 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 >>

"A growing number of state and local governments have implemented paid family leave benefits where employees receive paid time off (PTO) for reasons such as personal medical issues, family care, and parental bonding. These plans vary widely in their scope and the duration of benefits they provide.... [FMLA2025-1-A provides] that employers are ... prohibited from requiring employees to use accrued vacation, PTO, and sick time if they are on a protected FMLA leave while receiving compensation from a paid family leave program."  MORE >>

"Although the updated FPG brings usefully welcome information, it may be too late for some employers to make changes to their benefit plan contribution levels for 2025. Employers that are subject to the employer mandate and use this safe harbor should keep this information in mind for ACA reporting purposes and in setting rates for 2026."  MORE >>

"The case challenges the regulatory reach of expansive interpretations of MHPAEA under the 2024 final rules. Key provisions targeted by the lawsuit include: [1] The 'meaningful benefits' provisions, which added a new requirement for plans to provide 'core treatments' for all covered MH/SUD conditions; [2] The 'material differences in access' standard; [3] The comparative analysis requirements; [4] The fiduciary certification requirement; [5] The January 1, 2025 applicability date." [ERIC v. HHS, No. 25-0136 (D.D.C. complaint filed Jan. 17, 2025)]  MORE >>

"If the court rules in favor of the city, then employers would be reassured that they probably won't be held liable for disability discrimination when they make cuts to retiree benefits. If the court rules in favor of the firefighter, then employers may wish to carefully document their decision-making and nondiscriminatory reasons for reducing retiree benefits. They may wish to consider whether potential benefit changes would impact retirees with disabilities differently than retirees without disabilities." [Stanley v. City of Sanford, Florida, No. 22-10002 (11th Cir. Oct. 11, 2023; cert. pet granted No. 23-997, Jun. 24, 2024; oral arg. Jan. 13, 2025; transcript and audio available)]  MORE >>

"HR should be ready to help meet employees' immediate needs -- the first of which is physical safety ... This can include communicating emergency plans and verifying employee safety during and after any natural disaster. Employers can also provide financial assistance, shelter assistance, supplies and transportation support to help employees directly after an event."  MORE >>

"Wellbeing benefit spending has dropped as foundational benefit spend increases ... Low employee engagement with benefits was a major challenge for companies in 2024 ... Global benefits are becoming increasingly complex and varied ... Is ESG missing from the benefits conversation?"  MORE >>