"Ordinarily, employers are only required to provide coverage under COBRA that is the same as the coverage the qualified beneficiary had on the day before the qualifying event ... [T]here is an exception for certain region-specific plans such as HMO plans ... If certain criteria are met, the employer must allow a qualified beneficiary to elect coverage under another plan of the employer that provides coverage in the new location."  MORE >>

"On July 1, 2025, Maine Governor Janet Mills signed into law LD 55, which increases the number of hours of legally required paid time off (PTO) an employee must be able to accumulate year-over-year. Given the changes will take effect on September 24, 2025, some employers might need to respond quickly."  MORE >>

"[As of] July 1, 2025, Alaska employers must provide up to 40 or 56 hours of paid sick leave per benefit year to eligible employees, depending on employer size.... Alaska updated its paid sick leave FAQs and issued proposed regulations on the paid sick leave law. While both are nonbinding, they are instructive for Alaska employers as their compliance obligations begin."  MORE >>

"Next steps for covered entities: [1] Update HIPAA policies and procedures.... [2] Update HIPAA training.... [3] Eliminate attestation requirement.... [4] Revise business associate agreements.... [5] Revise Notice of Privacy Practices.... [6] Coordinating with third party administrators." [Purl v. HHS, No. 24-0228 (N.D. Tex. Jun. 18, 2025)]   MORE >>

"[T]he Supreme Court's recent decision in Trump v. CASA, Inc., which invalidated nationwide injunctions related to certain Executive Orders, likely would [not] apply here because ... the Purl decision vacated the rule under section 706(2) of the Administrative Procedure Act. However, these decisions are new -- and the political landscape is fluid[.]" [Purl v. HHS, No. 24-0228 (N.D. Tex. Jun. 18, 2025)]  MORE >>

"Even if buyers carefully review the seller's health and welfare benefits, often they do less analysis to understand the impact of the transaction on their own benefit plans.... This checklist is designed to help an employer think about health and welfare plan issues that need to be considered, preferably well in advance, when a merger or acquisition is likely to take place."  MORE >>

"Gender-affirming care, state laws regarding pharmacy benefit managers, and recent health and welfare litigation will all require sponsors and administrators of health plans to watch this space."  MORE >>

"This notice continues the process of eliminating extraneous and unnecessary Internal Revenue Bulletin guidance by identifying and obsoleting 83 IRB guidance documents.... These guidance documents no longer provide useful information, and clarifying their status as obsolete will streamline administration of the tax laws; reduce the volume of guidance that taxpayers and their advisors need to review for compliance with the tax laws; and increase clarity of the tax law.... Guidance to be eliminated [includes]:

• Notice 2016-75, Section 45R -- 2016 Guidance with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small Employers
• Notice 2015-8, Section 45R -- 2015 Guidance with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small Employers
• Notice 2014-6, Section 45R -- Transition Relief with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small Employers
• Notice 2011-73, Request for Comments on Health Coverage Affordability Safe Harbor for Employers (Section 4980H)
• Notice 2008-94, Guidance on Sections 162(m)(5) and 280G(e) of the Internal Revenue Code"

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"The DOL outlines 12 best practices that reflect key areas of responsibility for ERISA plan sponsors and service providers ... Taking steps now puts plan sponsors in a stronger position for when the guidance eventually shifts from recommendation to requirement."  MORE >>

"Under the OBBB, employers have new benefit options available going forward with respect to HSAs, dependent care FSAs, student loan repayment assistance, and 'Trump Accounts'."  MORE >>