"[1] For HDHP/HSA with 2025 plans years, decide whether to continue to charge FMV for telehealth services received prior to satisfaction of the deductible or pivot and reimburse telehealth FMV charges incurred for the 2025 plan year. [2] Work with the FSA vendor to implement the increase in dependent care FSA limits for the 2026 tax year and communicate the increased limit to employees during 2026 open enrollment. [3] Consider whether to make any employee benefit plan changes in 2026 to take advantage of OBBB changes regarding tax-free employer student loan payments under educational assistance programs and employer contributions to the Trump Accounts."  MORE >>

"The bill amends Section 223 of the Internal Revenue Code to make the telehealth safe harbor permanent, effective for plan years beginning after December 31, 2024. This retroactive effective date closes any gap that might have existed with the prior temporary extension sunsetting at the end of 2024. For plan years beginning in 2025 and moving forward, access to pre-deductible telehealth and remote care services will not impact HSA eligibility.... [T]he bill also amends Code Section 223 to create an exception preserving HSA eligibility for direct primary care (DPC) service arrangements."  MORE >>

"The OBBB permanently expands HSA eligibility (including for telehealth and direct primary care), raises the Dependent Care FSA limit to $7,500, and introduces 'Trump Accounts' to support long-term savings for children.... Student loan repayment assistance is now a permanent, tax-free benefit with inflation indexing starting in 2027, while the tax-free bicycle commuting reimbursement has been permanently repealed."  MORE >>

"HB 567 remains on Missouri Governor Mike Kehoe's desk waiting his signature. Should Governor Kehoe sign HB 567 ... the repeal of Missouri's paid sick leave law will take effect on August 28, 2025.... [T]he bill contains no provision for immediate or retroactive application.... The [Nebraska] HFWA's definition of 'employee' now excludes ... individual owner-operators, independent contractors, seasonal or temporary agricultural employees, and any person under the age of 16.... [T]he definition of 'covered employers' now includes only employers with 11 or more employees."  MORE >>

"[V]oluntary benefits sales grew 2 percent in 2024, while in-force premiums grew 6.1 percent to an all-time high of $56.6B.... For group and voluntary benefit carriers and providers, there are significant growth opportunities, but sustainable growth comes with its challenges. Overall, carriers and providers need to identify ways to differentiate themselves competitively in the market. In a market with similar benefit options, being price-competitive is not enough."  MORE >>

"The Medicare 190-day lifetime limit is out of step not only with the chronic nature of mental illness but also with broader health care policy and coverage. A lifetime limit on Medicare coverage does not apply to hospital care for any other health care condition. And beyond Medicare, no other payer places a lifetime limit on psychiatric treatment."  MORE >>

"From additional tax deductions for workers to new savings vehicles for children, the benefits-related sections introduce changes that span traditional compensation structures, family support programs, and organizational compliance obligations."  MORE >>

"Cassidy's Unlocking Benefits for Independent Workers Act establishes a safe harbor under federal law for companies that would like to voluntarily provide benefits.... Scott's Modern Worker Empowerment Act gives workers clarity and consistency by instituting a single employment test under federal law.... Paul's Association Health Plans Act ... [amends ERISA] to give small business employees, sole proprietors, and gig workers the ability to aggregate together and access health insurance through Association Health Plans (AHPs). "  MORE >>

"[A] digital total rewards experience is meant to be up-to-date, personalized, interactive and comprehensive, helping employees clearly understand the full value of what they receive beyond salary. It's accessible anytime, mobile-friendly and can even be aligned with what matters most to each individual. The difference is not just in presentation, but in how effectively the experience drives awareness, appreciation and retention."  MORE >>

"[T]he 'tobacco surcharge' cases are a relatively new development, but they are part of a broader trend of ERISA class action fiduciary litigation that arguably threatens to upset the careful balance that ERISA strikes between the legitimate interests of plan sponsors and participants. As a result, plan sponsors are increasingly being forced to put the threat of the plaintiffs' bar ahead of the interests of the business and their employees when making critical decisions about how to design and operate their plans, or whether to continue offering them at all." [Mehlberg v. Compass Group, USA, Inc., No. 24-4179 (W.D. Mo. Apr. 15, 2025); Bokma v. Performance Good Group, Inc., No. 24-0686 (E.D. Va. May 20, 2025)]  MORE >>