"Employers should closely review the Forms 1094-C and 1095-C before submitting the Forms to the IRS. Critically, all employers should collect a receipt ID from their service provider and make sure the 'Yes' box is checked on line 23 of the Form 1094-C assuming the employer offered minimum essential coverage to at least 95% of its full-time employees and their dependents. The codes entered on lines 14, 15, and 16 should also be verified for accuracy."  MORE >>

"The guidance confirms that employers may offer fertility benefits as an independent, noncoordinated excepted benefit if certain conditions are met. Under this structure, fertility coverage may qualify as a specified disease or illness policy, similar to a cancer-only policy.... FAQ Part 72 also clarifies how EBHRAs can be used to provide fertility benefits, allowing a self-funded alternative."  MORE >>

"[1] Decide State or equivalent private plan -- Recommended by November 15, 2025 ... [2] [D]ecide what portion of the premium rate is going to be paid by the employer and what portion will be deducted from the employee's pay.... [3] [D]isplay Paid Leave workplace posters in English and any other language spoken by five or more employees or independent contractors.... [4] [Be] prepared to submit wage reports on a quarterly basis."  MORE >>

"Effective January 1, 2026, the Massachusetts Department of Family and Medical Leave (DFML) announced an increase to the maximum weekly Massachusetts Paid Family Medical Leave (PFML) benefit.... In addition, the DFML has issued a memo regarding IRS Revenue Ruling 2025-4 which addresses the tax treatment of state paid family and medical leave benefits."  MORE >>

"The court found that the disputed surcharge did not violate rules prohibiting discrimination on the basis of a health-status related factor under [ERISA] ... The court also concluded that the participant lacked Article III standing to bring a fiduciary breach claim under ERISA." [Williams v. Bally's Management Group, LLC, No. 25-00147 (D.R.I. Nov. 4, 2025)]  MORE >>

"Recent guidance from both the [DOL] and the New York State Department of Financial Services (DFS) underscores the importance of due diligence and ongoing oversight of ... third-party administrators (TPAs), carriers, and technology platforms ... Outsourcing the administration does not absolve you of your fiduciary duty.... Here's a checklist to guide your due diligence related to cybersecurity."  MORE >>

"The hidden risks of all-in-one HR technology ... SaaS vs. licensed software ... How to choose the right benefits tech partner ... Client support: Why it's critical in benefits administration ... Personalization: The keys to benefits engagement and utilization ... How to evaluate AI for HR and benefits administration ... Making the decision that serves you long term."  MORE >>

"For years, the conversation around health insurer consolidation and vertical integration has simmered through antitrust inquiries, oversight hearings, and policy papers. The Patients Over Profit Act [HR 5433; S 2836] ... marks a decisive shift. Rather than regulating insurer-provider integration, the POP Act proposes to ban it outright."  MORE >>