21 pages; Nov. 13, 2025. "What's New: Trump account and new Form 4547.... If the child was born after 2024 and before 2029 and meets certain other requirements, the authorized individual may also elect to receive a $1,000 pilot program contribution to the child's Trump account. Both elections can be made on Form 4547, which can be filed at the same time as the authorized individual's 2025 income tax return."  MORE >>

"The amended law introduces several key changes. First, New York City employers must provide employees with 32 hours of unpaid safe/sick leave, replacing the two days that were previously available under the Temporary Schedule Change Act (TSCA). The law also expands the uses of leave under ESSTA, codifies the state's paid prenatal leave entitlement, and clarifies how collective bargaining agreements can waive certain ESSTA obligations."  MORE >>

"The Massachusetts Department of Family and Medical Leave (DFML) has issued its 2026 poster, individual notices, and rate sheets for the state's Paid Family and Medical Leave program. The maximum weekly benefit amount and the state average weekly wage will increase slightly going into 2026, but for the third year in a row, the total contribution rates for employers and employees will hold steady. The IRS has issued tax guidance on Paid Family and Medical Payments, [about] which the MA DFML has issued a detailed memorandum[.]"  MORE >>

"Starting on January 1, 2026, employees will be eligible to receive up to twelve weeks of paid medical leave and up to twelve weeks of paid family leave in a single twelve-month period, with payments based on earnings in the prior year.... The program will be run by the State of Minnesota ... [and] is funded through premiums on employee wages, which are split between the employer and employees."  MORE >>

"The court ... [noted] that the duty of notification ultimately lies with the employer, which was also the plan administrator, even if a third-party company is designated to disseminate COBRA notices, because the employer cannot unilaterally delegate its fiduciary duty to a party that has no discretionary authority and is not a fiduciary." [Casillas-Guardiola v. Bayer Puerto Rico, Inc., No. 22-1167 (D. P.R. Sep. 30, 2025)]  MORE >>

"The court reasoned that a participant who meets the wellness program criteria during the plan year under a reasonable alternative standard has the same reward as a participant who meets the criteria at the beginning of the year: the absence of a prospective surcharge. On that reading, the court held that failure to offer retroactive refunds does not itself render the program discriminatory.... The court declined to impose an exhaustion requirement, reasoning that the claims were statutory, not benefit denials." [Williams v. Bally's Management Group, LLC, No. 25-00147 (D.R.I. Nov. 4, 2025)]  MORE >>

"One in five (18%) adults now report having ever taken a GLP-1 agonist, including 12% who say they are currently taking this type of medication (a 6 percentage point increase from 18 months ago). Even though most GLP-1 users say their insurance covered at least some of the cost, over half (56%) of users say these drugs were difficult to afford, including one in four who say they were 'very difficult' to afford."  MORE >>

"While this latest development is a relief, it is clear that the issues surrounding the funding of Medicare telehealth -- and telemedicine prescribing -- are not going away every time Congress kicks the proverbial can down the road.... In 2025, we know the consequences of letting the flexibilities expire -- providers do not get paid, access to quality care is diminished, and questions of retroactive payment create uncertainty."  MORE >>