"While the DCFSA contribution limit is increasing, [OBBBA] did not make changes to [nondiscrimination testing] requirements. You can take a few proactive steps to help increase the likelihood that your plan design does not discriminate. [1] Boost non-HCE participation ... [2] Offer incentives to NHCEs ... [3] Limit HCE elections ... [4] Conduct early or interim testing ... [5] Customize maximum elections by employee group."  MORE >>

"[1] 'If the employee doesn't request FMLA, then we don't have an FMLA issue.' ... [2] 'The employee doesn't want to use FMLA,' often paired with, 'The employee has enough paid leave accumulated for the planned absence.' ... [3] 'I don't have to run workers' compensation absences through FMLA.' ... [4] 'If an employee isn't able to return to work at their prior position without restrictions at the expiration of FMLA, we're ok to terminate employment.' "  MORE >>

"[1] Intermittent leave requests have grown, partly due to mental health issues ... [2] Expectations should be set upfront ... [3] Vague or insufficient leave certifications can be trouble ... [4] It's not always the employee's fault if a certification is late ... [5] The FMLA's regulations expect a level of courtesy from employees ... [6] A manager's errant comments or actions may lead to a court date."  MORE >>

"In the second quarter of 2025, total workplace life insurance new premium ticked up 1% year over year to $666 million. Year to date (YTD), total workplace life insurance new premium was $2.65 billion, down 7% from the same period in 2024.... Total workplace disability insurance new premium was $618 million in the second quarter of 2025, a 3% increase year-over-year. In the second quarter, short-term disability insurance new premium grew 7% and long-term disability insurance premium fell 3%."  MORE >>

"The United States' aging population and rising care needs highlight gaps in current family and medical leave policies. Germany's three-tiered care-leave system offers lessons in flexibility, job protection and financial support for caregivers. Adapting elements of Germany's model could help U.S. policymakers reduce financial strain and better support workers balancing caregiving and employment."  MORE >>

"The 2006 Tax Relief and Health Care Act created the Physician Quality Reporting System, which rewarded physicians for reporting on both quality and patient outcomes. The 2010 [ACA] added 'value' to the equation -- incorporating concepts of both cost and quality.... These well-intentioned efforts to improve quality have failed ... [The authors] describe the challenges in quality measurement, explain the financial incentives behind the system, and propose policy solutions."  MORE >>

73 pages. "The Department's primary activities during a lapse in appropriations generally will include work for agencies funded by resources other than the annual appropriations ... EBSA would cease all operations not detailed [on page 10] unless funded via previous years appropriations. Among the specific activities that would cease are our regulatory and research activities, audits, compliance assistance, and IT support not dedicated to excepted activities."  MORE >>

"Section 10301 of the Inflation Reduction Act ... provided supplemental appropriations available through September 30, 2031, for all IRS appropriations accounts. With this funding the IRS will not experience a lapse in appropriations on October 1, 2025, and normal IRS operations will continue.... The IRS Lapse in Appropriations Contingency Plan describes actions and activities for the first five [5] business days following a lapse in appropriations."  MORE >>