18 pages, rev. Oct. 30, 2025. "[This document] contains general and program specific testing information for use with ACA Assurance Testing System (AATS).... Software Developers must pass IRS AATS scenarios for the forms and tax year that the software package will support.... Transmitters and Issuers must pass a one-time communication test for the forms they will file."  MORE >>

"With the issuance of the final forms and instructions ... filers should have all the tools they need to prepare for filing the 2025 forms. Filers should note the Paperwork Burden Reduction Act and the Employer Reporting Improvement Act changes, including that forms can be delivered electronically with consent, the date of birth can be used if a TIN isn't available, and ACA penalty assessments have a six-year limit starting with returns due after December 31, 2024"  MORE >>

"The GCPCA attests to a health plan's (or insurer's) compliance with the prohibition against 'gag clauses' in any agreements with providers, provider networks, or entities offering provider network access -- including downstream agreements entered into by plan service providers.... An attestation of compliance with the gag clause prohibition must be made by December 31 each calendar year."  MORE >>

"On January 1, 2026, parents of newborns receiving inpatient care in a neonatal intensive care unit (NICU) will be eligible for up to 12 weeks of leave while their newborns are in NICU. This leave is in addition to the 12 weeks of parental bonding leave already available under Colorado's FAMLI Act. Colorado is the first state to offer special Neonatal Care Leave."  MORE >>

"ERISA's COBRA provisions generally do not apply to a group health plan sponsored by an Indian tribal government if the plan qualifies as a governmental plan. For this exemption to apply, all participants must be employees of the tribal entity, and substantially all of their services must be in the performance of essential governmental functions -- not commercial activities such as operating a casino or hotel.... [B]ased solely on the facts in the opinion, the Tribe's reliance on COBRA's gross misconduct exception seems shaky at best." [Meilstrup v. Standing Rock Sioux Tribe, No. 25-0162 (D.N.D. Oct. 9, 2025)]  MORE >>

"This case will limit ADA claims by retirees against their former employers, but ... Justice Gorsuch opined ... that retired employees may be able to proceed with ADA claims if they can plead and prove that they were disabled and a 'qualified individual' under the ADA when their employer adopted a discriminatory retirement benefits policy, even if they later happen to be retired when they bring suit." [Stanley v. City of Sanford, FL, No. 23-997 (S. Ct. Jun. 20, 2025)]  MORE >>

"91% of large employers worry about the long-term cost of GLP-1 drugs for weight management.... [D]espite the widespread conversations about GLP-1s, many employers still have questions: What do these medications do? How much do they cost? What's the ROI? And what support programs should be in place?"  MORE >>

"With pricing pressures climbing, Pfizer, Eli Lilly and other major drugmakers are looking to sell their products directly to patients. Analysts are skeptical that these efforts ... will result in meaningful reductions in drug spending.... [This article] looks at some of the recent drug pricing efforts from pharma companies and assesses if any of these discounts -- carried out principally through DTC offerings -- are likely to have any tangible impact on patient spending."  MORE >>

"As the drug pipeline expands, [prior authorization (PA)] has evolved from a transactional checkpoint into a mechanism of clinical governance. Yet, when pharmacy benefit managers (PBMs) oversee both utilization management and dispensing, financial incentives can influence coverage decisions. This overlap has prompted closer attention to how the PA function can maintain neutrality and transparency across stakeholders."  MORE >>

The IRS has now released all of the 2026 benefit limits, including both the cafeteria and health plan limits as well as all of the qualified retirement plan limits. Earlier this year, IRS also released the High Deductible Health Plan (HDHP) and Health Savings Account (HSA) limits. This chart shows all of these limits for 2025 and 2026.  MORE >>

"The Puerto Rico Christmas Bonus is a local tradition that comes with significant statutory requirements for employers. There are two tiers of employee eligibility and bonus amount depending on employee hire date and employer headcount. Employer profitability-related exemptions may apply, as do penalties of various percentages for failure to timely pay the Christmas Bonus."  MORE >>