"While Notice 2025-15 contemplates employers placing a notice that an individual's form is available upon request on their website, such website would need to be accessible to all intended recipients -- employees, former employees and retirees. Employers should also consider that certain states have their own requirements for furnishing forms to individuals and confirm what is required."  MORE >>

"The HIPAA nondiscrimination provisions set forth eight 'health factors' that may not be used to discriminate in health coverage among individuals ... While distinctions cannot be based on any of [these health factors], employers may provide different health benefits to different groups of employees, so long as the individuals are not 'similarly situated individuals.' Any employee classifications must be based on a bona fide employment-based classification consistent with the employer's usual business practice."  MORE >>

"A group health plan or insurance carrier subject to Rule 128 must file an annual written report to the AID that describes each pharmacy compensation data for the then applicable plan year.... [Bulletin #18-2024] permits a third-party administrator or PBM of a self-funded group health plan to file the data or report on behalf of the group health plan.... The Bulletin expressly states that the Rule applies to self-funded employer health plans and self-funded government health plans. However, there is at least an argument that the Rule is preempted by ERISA."  MORE >>

"Employers were expecting to comply with different standards on February 21, 2025. That 'start' date will remain true for many employers. However, the start date for employers with 10 or fewer U.S. (per revised FAQs) employees will be later.... The amended law does not apply to nonprofit agencies."  MORE >>

Slide deck; 11 pages. "Covered employers ... Covered reasons ... Accrual amounts ... Rate of pay ... Payout, reinstatement, transfer of unused accrued ESST ... Family member definition ... Employer policies ... Other employer responsibilities ... Job protections ... Enforcement and penalties."  MORE >>

"The employer maintained that the employee did not resign for Good Reason because his job duties essentially remained the same 'on paper,' and nothing in his job duties guaranteed a large- scale project.... The Court responded that if this argument was adopted, it would allow any employer to circumvent a severance plan's provisions by keeping an employee's job duties unchanged on paper while significantly reducing his actual responsibilities. The Court ruled that, in accordance with plan provisions, the only issue was the degree and extent of diminishment in the employee's actual duties." [Hoff v. Amended and Restated Anadarko Petroleum Corp. Change of Control Severance Plan, No. 23-1361 (10th Cir. Feb. 4, 2025)]  MORE >>

"[T]he 'meaningful benefits' requirement in the 2024 Final Rule imposes a benefits mandate, ERIC argues, exceeding the Departments' statutory authority under MHPAEA. This mandate essentially removes the plans' discretion in determining which benefits provide affordable, high-quality coverage." [ERIC v. HHS, No. 25-0136 (D.D.C. complaint filed Jan. 17, 2025)]  MORE >>

"Mercer projects the 2026 inflation-adjusted amounts for health savings accounts (HSAs), high-deductible health plans (HDHPs) and excepted-benefit health reimbursement arrangements (HRAs) will increase from 2025 levels.... [A table] shows the projected ... amounts for 2026, along with the 2025 and 2024 values for comparison. The HSA catch-up contribution limit is set by statute and hasn't changed since 2009."  MORE >>

"Why does a payer report three different rates for the same network with the same provider for the same service? ... Why do a dentist and an optometrist have rates from a payer for an upper GI endoscopy, and why are the rates different for a service that neither provides? Why doesn't United Healthcare -- the largest health insurer in the country -- report any institutional rates for many common CPT codes, such as the emergency room evaluation and management codes? ... This analysis examines questions such as these and discusses how they may affect researchers and other data users who want to understand and compare prices for services in a market."  MORE >>

"[This report] details $1 trillion -- that's trillion with a T -- in potential savings over the next decade for patients, businesses and hardworking taxpayers ... [1] End unreasonable markups by corporate hospital systems ... [2] Combat hospital consolidation that leads to higher prices and fewer choices for patients ... [3] End big pharma's manipulation of patents."  MORE >>

"Controlling healthcare costs requires addressing three variables: the cost of care, quality of care and frequency of care. Without a clear understanding of these components, organizations are making decisions in the dark. Since up to 70% of healthcare spending is linked to lifestyle choices -- factors employers can identify and address through data-driven strategies -- the potential impact is substantial."  MORE >>

"[T]he Rule imposes onerous new requirements on employers that will fundamentally alter the mental health and substance use disorder coverage they voluntarily offer, and will dramatically increase the administrative cost and burden associated with providing that coverage. Many of these costly and controversial requirements began to take effect on January 1, 2025 ... [S]everal of these ... provisions are being challenged in ERIC's pending lawsuit ... [W]ith the current litigation pending, it makes no sense to require the estimated 50,000 affected plans to incur the hundreds of millions of dollars in costs that the Departments determined will be necessary to come into compliance with the Rule." [ERIC v. HHS, No. 25-0136 (D.D.C. complaint filed Jan. 17, 2025)]  MORE >>

"[I]ndividuals and businesses in the entire state of Kentucky affected by severe storms, straight-line winds, flooding, and landslides that began on Feb. 14, 2025 ... now have until Nov. 3, 2025, to file various federal individual and business tax returns and make tax payments."  MORE >>

"Companies offering standout holistic benefits that truly care for the whole person -- and their families -- are leading the way. Review this list of the companies with the best benefits for employees to get some inspiration and refine your own employee benefits strategy."  MORE >>

"[P]robationary employees were laid off at EBSA, though the precise number of employees and how they are distributed through the agency is not yet known.... [T]he head of the Division of Employee Ownership at EBSA was also terminated.... [SECURE 2.0] established an 'Employee Ownership Initiative' and provided for $50 million in grants to be paid from 2025 to 2029 to promote employee ownership. It is unclear how those funds will be spent or if the Division chief will be replaced, or how EBSA will proceed with its Employee Ownership Initiative."  MORE >>