"What's New: P.L. 119-21, July 4, 2025, amended Code section 223 to provide that: [1] An HSA eligible individual may have disregarded coverage (besides the HDHP) for telehealth and other remote care. [2] A plan will not fail to be treated as a HDHP by reason of failing to have a deductible for telehealth and other remote care services. The amendments apply to plan years beginning after 2024." [Also available: 2025 IRS Form 8889: Health savings Accounts]  MORE >>

36 pages; Dec. 5, 2025. "What's New: [1] Cents-per-mile rule.... [2] Qualified parking exclusion and commuter transportation benefit.... [3] Contribution limit on a health flexible spending arrangement (FSA).... [4] Moving expense reimbursement.... [5] Bicycle commuting reimbursements.... [6] Artificial intelligence (AI) literacy and AI development programs.... [7] Dependent care assistance exclusion from wages.... [8] Employer payments of student loans."  MORE >>

"Although the part of the 2024 Privacy Rule pertaining to reproductive disclosures was struck down by a Texas court, a portion of the Rule survived. The surviving portion of the regulations requires covered entities to update their HIPAA Notice of Privacy Practices to add provisions on the confidentiality of medical records relating to individuals with substance use disorders (Part 2 Rule) by February 16, 2026."  MORE >>

"Group health plan (GHP) sponsors are subject to many state reporting requirements, which essentially fall into three categories: individual health coverage mandate reporting, health plan covered-lives assessment (CLA)/surcharge reporting and other health plan-related reporting.... ERISA arguably preempts some, but not all, state reporting requirements for GHP sponsors, but there are no current legal challenges to these mandates."  MORE >>

"The Eleventh Circuit concluded that the insurer's interpretation overlooks the distinction between receiving medical care for symptoms that are not inconsistent with a preexisting condition and receiving medical care for the preexisting condition itself." [Johnson v. Reliance Standard Life Ins. Co., No. 23-13443 (11th Cir. Nov. 21, 2025)]  MORE >>

"The panel's brief decision underscores that the Court's 2024 decision in Bristol Holdings applies broadly to state-law causes of action arising from pre-service verification-of-benefits and authorization communications, even where a provider also pleads an alternative ERISA benefits claim pursuant to an assignment of benefits from the member.  ... [T]he disposition is a clear, persuasive affirmation of Bristol's reach." [Dedicato Treatment Center, Inc. v. Aetna Life Ins. Co., No. 26-6487 (9th Cir. Nov. 24, 2025; unpub.)]  MORE >>

"This decision reinforces the Ninth Circuit's now-settled view post-Bristol: state-law misrepresentation and estoppel theories aimed at securing ERISA plan benefits are preempted, particularly when based on preauthorization or verification calls. Providers seeking payment disputes must proceed, if at all, under ERISA's civil-enforcement framework -- not state-law theories of reliance or oral promises." [Healthcare Ally Mgmt. of Calif., LLC v. United Healthcare Services, Inc., No. 24-5178 (9th Cir. Dec. 4, 2025; unpub.)]  MORE >>

"The right partner can help you control healthcare costs, support employees year-round, and reduce compliance risk. The wrong broker can create frustration, extra administrative work, and financial exposure. This guide explains what an employee benefits broker does, the most common mistakes employers make, and a practical checklist you can use to choose the right partner."  MORE >>

"Analysis of the results highlights a benefits landscape shaped by rising costs, evolving workforce needs and a growing emphasis on innovation and sustainability. Finding themselves in this landscape, employers re-emphasized controlling costs for both employee and employer by moving it to the top of their strategic priorities. Attracting and retaining a healthy and engaged workforce, the top priority in last year's survey, dropped to number three "  MORE >>

"This study is the first to explore the effects of PSL adoption on participation in the Supplemental Security Income (SSI) and Social Security Disability Insurance (SSDI) programs, as well as the health of persons with disabilities. We find that statewide PSLs are associated with a 6-9 percent increase in initial claims for SSI and joint SSI/SSDI benefits. These applications translate to an increase in beneficiaries, strongest among children under age 18."  MORE >>