"Where Illinois [HB 1697] breaks new ground is by assessing an annual fee of $15 per member on PBMs covering participants in the state. The fee is effective starting January 1, 2026, and is intended to fund grants for pharmacies in underserved and low-income areas. This is unlike legislation previously seen in other states."  MORE >>

"Starting January 1, 2026, eligible employees in Minnesota will be able to take up to 20 weeks of paid leave with up to 12 weeks for a serious health condition and up to 12 weeks for family and safe leave.... [Employers must notify] individual employees directly in their native language within 30 days of hire or by December 1, 2025, 30 days before premium collection begins. Employers need employees to affirmatively acknowledge receipt or demonstrate how their workforce was notified."  MORE >>

"Does your company's health plan provide prescription drug coverage? If so, you have until October 15, 2025 to send a notice to individuals who are enrolled in Medicare Part A or Part B and are eligible for the company's health plan. The notice lets recipients know whether the company's prescription drug coverage is 'creditable' or 'non-creditable.' "  MORE >>

"More than one dozen class action lawsuits were filed this year challenging wellness programs that increased group health plan premiums for participants who use tobacco.... [These] lawsuits largely stem from alleged deficiencies in the [reasonable alternative standard (RAS)] requirement or its implementation, including failing to provide the notice of a RAS in all plan materials, communicating misleading information regarding the RAS, failing to provide a RAS altogether, and failing to make the full wellness program reward available to individuals who complete the RAS."  MORE >>

"U.S. employers project their healthcare costs, before plan changes, will increase by 9.1% in 2026, compared with 8.1% in 2025 and 7.0% in 2024.... Cost pressures have prompted one in three employers to consider making significant changes to their healthcare programs within the next three years."  MORE >>

"The largest year-over-year jump is expected between 2025 and 2026, with a projected increase of $21.50, setting the 2026 Part B premium at $206.50, up from $185.00.... The [2025 Medicare Trustees Report] estimates that the standard monthly premium for Medicare Part B will potentially reach almost $350 by 2034. If the estimates are accurate, the Part B premium is expected to increase by 188% by 2034."  MORE >>

"This white paper examines trends in actual out-of-pocket (OOP) costs among Medicare Part D beneficiaries from 2023 through early 2025, to understand the net impact of the key forces outlined above. [The] analysis summarizes the proportion of beneficiaries reaching the catastrophic coverage phase each year, their associated OOP costs, and the timing of these events."  MORE >>

"This annual notice provides the 2024-2025 special per diem rates for taxpayers to use in substantiating the amount of ordinary and necessary business expenses incurred while traveling away from home, specifically [1] the special transportation industry meal and incidental expenses (M&IE) rates, [2] the rate for the incidental expenses only deduction, and [3] the rates and list of high-cost localities for purposes of the high-low substantiation method."  MORE >>

"The departure of an employee, regardless of the reason, sets off a chain of events affecting wages, bonuses, equity awards, retirement benefits, health coverage, and other company-sponsored programs. The manner in which each of these benefits is handled will depend on the termination circumstances, the precise language of the governing documents, and the applicable legal requirements. Mistakes can be costly ... so it is essential to approach each dismissal situation with care and consistency."  MORE >>