"[A] handy chart (updated for this year) [describes] how each of these account types varies around eligible employers; eligible employees; the need for a plan document; who can make contributions to the account; this year's contribution limits (if any); the tax benefits to the employee and to the employer; and if investment earnings (if any) are taxed. [It also covers] funds availability to participants; any carryover provisions; portability of the account; eligible expenses to be reimbursed; substantiation requirements; and whether debit cards are available."  MORE >>

"For plan years ending January 2026 through September 2026, PCORI fees are not due until July 31, 2027. This breaks down more specifically as follows: $3.47 per covered life for plan years ending in January through September of 2025 ... $3.84 per covered life for plan years ending in October through December of 2025  ... $3.84 per covered life for plan years ending January through September of 2026."  MORE >>

"Employers with a calendar-year health plan should have procedures in place to make sure they file IRS Form 720, Quarterly Federal Excise Tax Return, and pay their PCORI fee at a rate of $3.84 per covered life on or before July 31, 2026."  MORE >>

"Employees can reimburse dependent care expenses through a DCFSA for their qualifying children to age 13, a disabled spouse who lives with the employee for more than half the year, and disabled tax dependents who live with the employee for more than half the year.... The OBBB Increases the Dependent Care FSA Limit to $7,500"  MORE >>

"[FAQs Part 72] provide guidance on whether: [1] Employers can offer fertility benefits on a 'stand-alone' basis. [2] An excepted benefit health reimbursement arrangement (HRA) can reimburse out-of-pocket fertility expenses. [3] Fertility coverage under an excepted benefit affects an individual's eligibility to make or receive health savings account (HSA) contributions. [4] An excepted benefit employee assistance program (EAP) can offer coaching and navigator services."  MORE >>

"[A] new provision specifies that employers cannot require the use of accrued paid time off before receiving benefits from the Program.... Prior rules required employers interested in a private plan to apply for and renew their plans between September 1st and December 1st of each year. The provisions now require the Delaware Department of Labor to accept applications for approval of an employer's private plan on a rolling basis with effective dates on the 1st of each quarter "  MORE >>

"The impending amendments make a variety of substantive changes to ESSTA, including: [1] expanding reasons for use; [2] adding unpaid leave entitlement; [3] formally codifying Paid Prenatal Leave ... and [4] modifications of collective bargaining provisions. In addition, the amendments will bring changes to the separate New York City Temporary Schedule Change Law."  MORE >>

"The OBBB Act expands the permissible use of HSA funds ... Dependent Care FSA limit increased to $7,500.... Expansion of employer childcare tax credit.... Student loan repayments as qualified educational assistance.... Workplace benefits with limits on favorable tax treatment: Moving expenses.... Bicycle commuting reimbursements."  MORE >>

"While nearly all HR leaders (96%) say well-being is a top or constant consideration, just three-quarters of executive leaders (74%) and two-thirds of company owners (65%) share that same focus.... HR and benefit leaders may be leading the well-being charge, but greater alignment with leadership and ownership is essential to embed well-being into a broader business strategy."  MORE >>