This article provides a detailed list of codes used on Form 1095-C, with explanations, in chart form.  MORE >>

"Employers who sponsored self-insured group health plans, including level funded plans and health reimbursement arrangements (HRAs), must pay the PCORI fee by July 31, 2026.... [T]he applicable rate per covered life is determined by a plan year's end date and is increased each year depending on the value of national healthcare expenditures."  MORE >>

"For an employee who is approved for intermittent FMLA leave, the employer's first task is to determine the employee's entitlement.... [F]or those employees who don't work a tidy 9-5, this calculation spells trouble -- and heightens the risk of an FMLA interference claim. In its most recent opinion letter, the [DOL] highlights this critical yet common mistake that employers make with a word of caution: When calculating intermittent FMLA leave, always pay attention to the employee's actual work week and regularly scheduled hours."  MORE >>

"New York City offers one of the strongest safe and sick leave benefits in the country.... On October 25, 2025, the New York City Council once again amended the ESSTA, primarily to: [1] increase the amount of leave and qualifying reasons under the ESSTA; and [2] narrow employer obligations under New York City's Temporary Schedule Change Law (TSCL) in response to the ESSTA's expanded coverage. These amendments go into effect on February 22, 2026, and significantly alter employers' obligations under both laws."  MORE >>

"Currently, New York City employers must provide up to 40 or 56 hours of paid safe and sick leave under ESSTA, depending on the employer's size and income.... Now, all employers, regardless of size, must provide all employees with a separate bank of 32 hours of unpaid safe and sick leave. (Yes, this is in addition to the 40 or 56 hours of paid safe and sick leave and the 20 hours of prenatal leave already required!) ... [E]mployees are now entitled to three different banks of leave, which must be kept -- and tracked -- separately:"  MORE >>

"Starting no later than January 3, 2028, the FAMLI program will provide most Maryland employees up to twelve weeks of paid leave for certain family and medical reasons, with a possible additional twelve weeks for parental bonding, per benefit year.... The proposed Claims chapter offers additional key definitions, recognizes qualifying events, identifies required documentation, sets deadlines, calculates duration and amounts of benefits, mandates notices to employees and employers, coordinates FAMLI with other benefits, and addresses overpayments and fraud (albeit briefly)."  MORE >>

"[The plan participants] alleged that Blue Cross Blue Shield of Illinois (BCBSIL) violated Section 1557 of the [ACA] by enforcing categorical exclusions for gender-affirming care in self-funded ERISA plans it administered. Although the panel agreed that BCBSIL is subject to Section 1557 and rejected its arguments premised on ERISA and RFRA, it concluded that the district court's discrimination analysis -- grounded in Bostock v. Clayton County -- could not be reconciled with the Supreme Court's intervening decision in United States v. Skrmetti." [Pritchard v. Blue Cross Blue Shield of Illinois, No. 23-4331 (9th Cir. Nov. 17, 2025)]  MORE >>

"[One large client] set up about 200 direct agreements with health systems and regional PPOs. It quickly became too much for them to manage ... [T]his became unwieldy for the providers too. They didn't want to deal with one-off contracts either. Ultimately, the client decided it was just a lot easier and more practical to tap into a national network (easier in the short-term, albeit more expensive in the long term)."  MORE >>

"The USPTO proposed patent rule is the regulatory equivalent of giving with one hand and taking away with the other. It weakens the current patent review process, makes it harder to challenge low-quality patents, raises prescription drug costs, and contradicts the administration’s pro-competition agenda."  MORE >>

"Tax law changes over the last decade resulted in a smaller role for itemized deductions overall, including the [itemized medical deducsion (IMD)], and concentrated benefits among older, higher-income taxpayers. The IMD could be reformed to better target relief to those with high medical costs in budget-neutral ways. However, alternative policies would likely more effectively protect Americans against uncovered health risks."  MORE >>