"Plan A provides that a covered employee will be eligible to receive medical benefits upon attainment of a specified age, which Plan A refers to as the employee's 'retirement age'. These medical benefits are available upon attainment of that age without regard to severance from employment with Company X.... The section 419A(c)(2) addition to a reserve for post-retirement medical benefits does not include amounts for benefits expected to be provided with respect to an employee prior to the employee's severance from employment with the employer maintaining the plan. Moreover, the addition to the reserve does not include amounts funded more rapidly than on a level basis over the covered employees' working lives. Thus, Company X's contributions to the welfare benefit fund are not deductible under section 419A(c)(2) to the extent they include such amounts."  MORE >>

"Pending resolution of the Fifth Circuit's en banc review of the case, issuers and plans that are making a good faith effort to calculate their QPAs using the 2021 and 2023 methodologies should be safe from enforcement actions by the Federal agencies. However, once the Fifth Circuit issues its ruling, the QPA calculation methodology could drastically change and the plans and issuers should be ready for that eventuality."  MORE >>

20 pages. "Despite the acceptance and prevalence of domestic partner benefits, they pose complex legal, tax, administration and other compliance issues.... This GRIST summarizes the major issues, provides a tax-dependent flowchart and a domestic partner checklist for employers and includes two charts summarizing applicable state laws."  MORE >>

"To make your organization's educational assistance program more valuable, amend it to make clear that the program's $5,250 benefit is indexed and includes qualified student loan payments."  MORE >>

"[I]ndividuals who elect to continue health FSA coverage through COBRA are generally only required to have this coverage extended through the plan year in which their qualifying event occurs. However, if the employer’s cafeteria plan allows for a carryover (currently up to $660 in 2025), a qualified beneficiary will still have access to this carryover amount in the following plan year, or if earlier, until the end of their maximum COBRA period.... The cost of coverage for the health FSA will be the amount of contributions elected by the employee for the plan year. "  MORE >>

"The notice of unavailability of continuation coverage is required in certain situations to inform individuals that they are not entitled to COBRA. The notice of termination of continuation coverage is required in certain situations to inform qualified beneficiaries when their right to COBRA has ended prior to the expiration of the maximum coverage period."  MORE >>

"What is the purpose of the notice? ... Who should receive the notice? ... When does the notice have to be provided? ... Can it be sent electronically? ... Does the notice have to be in a separate document? ... Does the notice have to be mailed/provided separately? ... Do we need to send a separate copy to spouses and dependents? ... Are model notices available? ... Is this the same as the annual reporting requirement?"  MORE >>

"On September 15, 2025, Nebraska employers must post the required paid sick leave notice, and Nebraska employees begin accruing paid sick time on October 1 ... [E]mployees must begin accruing time once they have worked 80 consecutive hours. "  MORE >>

"Beginning June 1, 2026 ... Illinois employers with 16 to 50 employees must provide up to 10 days of unpaid leave for employees with a child who is a patient in a neonatal intensive care unit (NICU). Employers with 51 or more employees must provide employees with a child in the NICU with up to 20 days of unpaid leave. The Act does not apply to employers with 15 or fewer employees."  MORE >>

"The Sixth Circuit held that a medical certification listing '2 days per month' for sickle cell flare ups was not a hard cap on FMLA leave. In the context of unpredictable intermittent leave, that number is only an approximation. Employers who believe absences exceed the certification must seek recertification, not deny leave." [Jackson v. USPS, No. 25-0231 (6th Cir. Aug. 21, 2025)]  MORE >>

"Tobacco surcharges and alternative standards for avoiding them continue to be challenged in the courts. Participants must be offered a genuine opportunity to avoid surcharges through a reasonable alternative standard -- typically, a tobacco cessation program -- and must ensure that the 'full reward' is available as required." [Chirinian v. The Travelers Cos., Inc., No. 24-3956 (D. Minn. Jul. 29, 2025); Buescher v. N. Am. Lighting, Inc., No. 24-2076 (C.D. Ill. Jun. 30, 2025)]  MORE >>

"The trial court's decision to vacate the expanded contraceptive coverage exemptions despite the Supreme Court's approval of the agencies' authority highlights the ongoing uncertainty of the scope of the mandate and its exemptions. Employers and plan sponsors should monitor developments and seek legal counsel before attempting to claim a religious or moral exemption." [Pennsylvania v. Trump, No. 17-4540 (E.D. Penn. Aug. 13, 2025)]  MORE >>

"Benefits jargon leaves many employees feeling lost, which can lead to missed opportunities and underused perks. This employee-friendly glossary breaks down 52 of the most commonly misunderstood terms in plain English, helping HR teams and employees alike navigate benefits with confidence. From deductibles to COBRA, this guide makes sure no one gets tripped up by confusing fine print."  MORE >>

"How to be generous -- safely ... [1] Coordinate with legal and tax advisors before offering anything outside your standard policies. [2] Document the intent and structure of any payments. [3] Communicate clearly.... [D]evelop a formal process/checklist based on your employee population to help HR and payroll teams stay compliant, compassionate, and clear-headed."  MORE >>