23 pages; Oct. 24, 2025. "Employers no longer have to automatically send Form 1095-C to individuals. The requirement for furnishing the statement is met if the employer responsible for providing the statements provides clear, conspicuous, and accessible notice on its website that an individual may request a copy of their statement and the copy is timely furnished. For this purpose, the statement is timely furnished if provided to the individual no later than the later of January 31, 2026, or 30 days after the date of the request. "  MORE >>

"Under the revised schedule: Employer contributions will begin on January 1, 2027. Employers may withhold up to 50% of the total contribution rate from employees' paychecks. Benefits will be available to eligible employees starting January 3, 2028."  MORE >>

"While DCAPs provide significant tax benefits, they do so at a cost -- participant benefit elections are generally irrevocable for the next 12 months.... The exception to this rule is when the employee experiences a qualifying event (sometimes referred to as a qualifying life event, or 'QLE') as defined by the plan."  MORE >>

"With a reported 12.6% annualized medical inflation rate, employers are searching for ways to control health care costs. Some may find themselves comparing the services of a comprehensive benefits administration provider against services available through a Human Capital Management (HCM) software provider. Use this checklist to consider benefit needs and plan complexity against what an HCM can deliver to determine where and whether savings can be realized."  MORE >>

"Rising workplace substance use threatens productivity, safety, legal exposure and benefits costs.... CDC: nearly two‑thirds have substance use disorder; 94% of employers now invest in care."  MORE >>

"Up to 50% of patients discontinue GLP-1s within the first year, but adherence improves significantly when medication is part of a comprehensive program that includes coaching, specialist support and behavioral health resources."  MORE >>

"The market continues to consolidate, with fewer plan offerings and increased concentration among the top carriers. The increase in $0 premium basic PDPs may signal a shift in plan sponsor strategy, as some carriers focus on LI auto-enrollment beneficiaries. CMS’s PDP Premium Stabilization Demonstration has played a critical role in moderating premium increases and supporting beneficiary affordability, though its long-term impact on plan strategies and market stability remains to be seen."  MORE >>

"Connecting with business leader peers can help you discover benefit opportunities to use in a competitive hiring and retention landscape. Insights from current and potential employees about benefits important to them can also be used to guide decisions. To ensure that employees know about and know how to use benefits, seek effective, year-round ways to communicate."  MORE >>

"The 'knew or should have known' standard emphasizes the need for fiduciaries to be proactive and informed. While AI offers significant advantages in financial decision-making, fiduciaries must exercise caution, ensuring that their use of AI aligns with their duty of loyalty and care. By implementing due diligence, oversight, and expert consultation, fiduciaries can navigate the complexities of AI integration while upholding their fiduciary responsibilities."  MORE >>