"Given the [1] nature of the 55% average benefits test, [2] OBBB enhancements to the child and dependent care tax credit, and [3] disproportionate use of the dependent care FSA by highly compensated employees, it is possible the new OBBB landscape could inadvertently lead to reduced access to the dependent care FSA in 2026."  MORE >>

"Under current law, employers may contribute up to $5,250 annually per employee toward student loan repayment without those payments being counted as taxable wages. This provision, originally expanded by pandemic relief measures, allows workers to receive tax-free help paying down qualifying student debt."  MORE >>

"[T]he IRS issued Revenue Procedure 2025-25, announcing the 2026 indexed contribution percentage amount for determining the affordability of an Applicable Large Employer's plan under the [ACA]. The IRS also announced the 2026 inflationary adjustment to the employer shared responsibility payment amounts a few days later. Employers should be aware of the significant increase in both the affordability percentage and the employer shared responsibility payment amounts for 2026."  MORE >>

"Recently, the IRS announced that the [ACA] affordability threshold will increase to 9.96% of household income for plan years starting in 2026. This is an increase from the 9.02% that applied to 2025. This significant increase means employers have more room to potentially increase the employee portion of premiums for 2026."  MORE >>

"The employer shared responsibility requirements of Code Section 4980H do not apply in Puerto Rico ... [However,] healthcare plans in operation in Puerto Rico are subject to limitation on cost-sharing requirements of PHSA Section 2707(b) ... [F]or plan year 2026, annual cost sharing on in-network essential health benefits covered by healthcare plans in operation in Puerto Rico cannot exceed $10,600 for plan participants with self-only coverage and $21,200 for plan participants with coverage other than self-only, such as family coverage."  MORE >>

"Although this order likely postpones Act 624’s effective date, a preliminary injunction is just that: preliminary. The court’s reasoning for the commerce clause and supremacy clause challenges rests entirely on a preliminary assessment of existing law. But since those challenges are now moving to litigation, both parties must now present evidence for their claims, along with additional legal arguments, which will inform the final decision on Act 624 at trial." [Express Scripts, Inc. v. Arkansas State Board of Pharmacy, No. 25-0520, 25-0524 (E.D. Ark. Jul. 28, 2025)]   MORE >>

"Given the current legal landscape, tobacco cessation wellness programs carry both regulatory and fiduciary compliance obstacles. To avoid the risk of lawsuits and penalties, employers should ... [1] Review and update wellness program design ... [2] Engage and undergo annual fiduciary best practices compliance training ... [3] Offer a reasonable alternative standard ... [4] Provide retroactive reimbursement ... [5] Encourage robust notice and disclosure ... [6] Maintain consistent and prudent administration."  MORE >>

"[A]mong a sample of employers ... 80% chose to assume that all of their employees met the 50/75 requirement.... The rise of flexible work -- and its associated compliance complexities -- is yet another reason to consider waiving the FMLA's location-based eligibility requirements.... There are both practical and equity-based reasons to consider assuming that all employees meet FMLA's location requirements ... but there is also a small risk."  MORE >>

"Health insurers accelerated their mobile app investments over the past 12 months, with nearly universal improvements in member experience scores as organizations race to meet consumer expectations shaped by retail and banking apps ... The industry average mobile score rose from 57 to 63 points (out of 100), while desktop scores improved from 67 to 70 points—showing mobile’s faster pace of advancement."  MORE >>

"For 2026, across 312 insurers participating in the ACA Marketplaces from the 50 states and the District of Columbia, this analysis shows a median proposed premium increase of 18%, which is about 11 percentage points higher than last year. This is the largest rate change insurers have requested since 2018, the last time that policy uncertainty contributed to sharp premium increases. On average, ACA Marketplace insurers are raising premiums by about 20% in 2026."  MORE >>

"While use of artificial intelligence in the administration of health insurance continues to be controversial, even litigious, UnitedHealth Group is banking on AI to help restore its financial house.... Optum rolled out a new AI-powered revenue cycle management solution in May 2025 ... Core RCM functions include things like clinical documentation review, medical coding, and billing -- all within a unified interface."  MORE >>

"Claim denials aren't just an inconvenience -- they're a systemic problem that policymakers need to address. Here's what should be done: [1] Standardize billing practices across insurers.... [2] Harmonize billing practices across physicians.... [3] Increase transparency.... [4] Make contesting denials easier.... [5] Expand patient assistance programs.... [6] Hold insurers accountable. "  MORE >>