"Congress recently amended the tax code ... to add a six-year statute of limitations on the 'employer shared responsibility payments' under the [ACA] for an employer's failure to offer health insurance providing minimum essential coverage and/or health insurance that is affordable.... The six-year statute of limitations does not start until the later of the due date for an employer's Form 1095-C or the date that it is actually filed.... If a target company did not file the ACA forms with the IRS, the statute of liabilities clock will not start unless and until it files a correction."  MORE >>

"For Applicable Large Employers (ALEs -- those with 50+ full-time equivalents), this is a significant and favorable increase in the percentage threshhold. For 2025 using the FPL safe harbor, it translates to an employee's monthly premium cost in a calendar year plan to not exceed $113.20 per month using the 2024 FPL, up from $101.94 per month for those using the 2023 FPL, for the employer's lowest-cost plan meeting ACA's Minimum Value (60%)."  MORE >>

"The Trump administration's order now makes clear that HHS will be substantially reworking the Biden administration's regulations in the Section 1557 space -- and likely on a shorter timetable than under the first Trump administration."  MORE >>

"Enrollment in any part of Medicare is disqualifying coverage that causes an individual to lose HSA eligibility.... Individuals are not HSA-eligible if they can be claimed as a dependent on someone else’s (e.g., a parent’s) current-year tax return. "  MORE >>

42 pages; Jan. 29, 2025. "No additional states enacted new PFML programs in 2024. Contributions to a number of programs established in 2022 and 2023 begin this year, with benefits to begin in 2026.... Compared with the FMLA, state programs typically have less stringent eligibility standards, longer leave durations and additional qualifying reasons for leave. But job protections tend to be less clear than FMLA requirements, and some states have a parallel law providing job protection." [Also available: Paid Family and Medical Leave Snapshots across the US (slide deck)]  MORE >>

"The Guidance clarifies the federal income and employment tax treatment of contributions and benefits under state-funded PFML Programs. It does not apply to privately insured or self-insured arrangements. Affected employers should work with their in-house finance and payroll teams to ensure that payments into the funds are treated consistent with the Guidance and that employee payments and employer pick-up payments are properly reported as taxable wages (taking into account the 2025 transition guidance)."  MORE >>

"Any policies that require employees to use accrued PTO concurrently with FMLA leave when the employee is also receiving state or local paid family or medical leave benefits or any other pay should be revised to provide that only when the employer and employee agree can PTO be used to supplement an employee's pay from a state or local family or medical leave program or any other payment program during FMLA leave."  MORE >>

"Employers can stay ahead by leveraging innovative strategies, technology, and targeted solutions to address cost, improved health outcomes for their workforce, and employee engagement.... Rising costs demand innovative strategies ... Employees want enhanced benefits ... Proactive health management saves lives and reduces cost ... Prioritize health equity for a more inclusive and supportive workplace ... Promote awareness so employees take advantage of the offerings."  MORE >>

"Estimating the impact of cost-sharing changes on the federal actuarial values (AVs) for ACA individual and small group plans is often a guessing game. As HHS limits the number of non-standardized plan options, having a reference of AV impacts driven by cost-sharing changes in sample standard plans for each metal level will be useful in issuers' product portfolio strategy."  MORE >>

"Treasury and the IRS published an initial round of proposed regulations in 1969 that addressed some basic definitional issues for VEBAs. But it wasn't until the early 1980s that the regulations established specific parameters regarding the employment-related common bond and what types of employee relatives can receive VEBA benefits.... While the VEBA membership rules have remained stagnant for 40 years, social policies in key areas have outpaced the VEBA limitations."  MORE >>

"[1] Data-driven benefits packages: Tailoring your offerings to employee needs.... [2] Personalized wellbeing: Employee engagement strategies that actually work.... [3] AI in HR: Balancing HR tech and the human touch.... [4] Workplace flexibility: Employee preferences can be a competitive advantage."  MORE >>