16 pages. "This notice provides guidance on changes relating to health savings accounts (HSAs) enacted by ... the One, Big, Beautiful Bill Act (OBBBA). These changes generally expand the availability of HSAs under section 223 of the Internal Revenue Code. This notice provides answers to common questions related to these changes."  MORE >>

"Starting January 1, 2026, the state is expanding its FAMLI program to support employees facing one of the most stressful early experiences of parenthood: a newborn's stay in a neonatal intensive care unit (NICU). Employees may qualify for a separate category of paid leave for NICU stays, allowing parents to spend essential time with their hospitalized newborn while preserving their full bonding leave once the child is home."  MORE >>

"All HIPAA Covered Entities must update their Notice of Privacy Practices (NPP) by February 16, 2026, to address certain uses and disclosures of Part 2 Records. Additionally, all Part 2 programs (including those that are not HIPAA Covered Entities) must make comprehensive changes to their privacy notices by February 16, 2026, to include additional statements."  MORE >>

"The One Big Beautiful Bill Act allows employers to raise the dependent care FSA exclusion limit starting Jan. 1, 2026. This is the first time since 1986 and offers meaningful additional tax savings for employees. Employers must amend plan documents to implement the higher limit. Without a formal update, plans will not be able to offer the increased contribution cap in 2026. Plan amendments must be executed by Dec. 31, 2025 to adopt the new limit."  MORE >>

"The court ruled that the ACA does not authorize HHS to delegate its duty to certify to an employer that an ESRP penalty is owed. As such, HHS exceeded its authority under the ACA by attempting to delegate this function ... [T]here is no nationwide injunction against the agencies regarding the current assessment process; the relief in this decision is applicable solely to this particular set of facts.... If upheld, it may require the IRS and HHS to develop a new process for imposing ESRPs." [Faulk Company, Inc. v. HHS, No. 24-0609 (N.D. Tex. Apr. 10, 2025)]   MORE >>

"End of year is a great time to review and prepare for upcoming compliance deadlines related to your group health plan offerings. Here's what you need to know to prepare for a new year: [1] [ACA] ... [2] Gag clause attestation ... [3] Internet price comparison tool ... [4] Plan document updates ... [5] Nondiscrimination testing ... [6] Life insurance imputed income."  MORE >>

"Renewals expose the tension between wanting to provide competitive benefits and unpredictably a lid on rising expenses ... Before you sign off on another renewal ... [1] Conduct a cost and coverage audit ... [2] Evaluate actual usage of services ... [3] Compare alternatives -- not just price, but value ... [4] Seek transparency and flexibility ... [5] Align benefits with employee needs and retention goals."  MORE >>

42 pages. "[T]his practice note addresses the cost components that underlie MA plans, how such components can be combined with certain assumptions to model future MA plan costs, and where to find the data to make regular updates to an MA cost projection model. One particular goal is to provide actuaries with tools to project costs for an MA plan that currently has a zero-dollar premium."  MORE >>

"It might be tempting to think that dental premium rate development is straightforward; after all, the coverage is not particularly expensive, high-cost dental claims are rare, and plan liability is often limited by dollar benefit maximums. However, the longer your dental rating manual goes without a systematic review, the more risk your organization may be assuming without realizing it. In addition, if you use the same rating process across various dental markets without informed adjustments, you run the risk of significant mispricing."  MORE >>

"Under the bill, individuals who sign up for a bronze or catastrophic plan on the exchanges that's paired with an HSA will receive a contribution from the Centers for Medicare & Medicaid Services. For individuals making up to 700% of the federal poverty level, they will receive $1,000 if aged 18 to 49 and $1,500 if they're between the ages of 50 and 64."  MORE >>

"Going into next year, 42% of employers cited health care cost control for both the organization and its employees as their No. 1 objective, moving last year's top goal, 'attracting and retaining a competitive workforce,' down to third.... [E]mployers anticipate a median 9% health care cost increase for 2026 in the U.S., which is expected to drop to only 7.6% after plan design changes. The rising-cost trend follows two consecutive years of actual health care costs exceeding employer forecasts."  MORE >>

"First and foremost is the role that health care affordability will play in the midterms.... Second ... how enrollees actually respond in the Marketplaces.... [S]tates that have expanded Medicaid will be gearing up for Medicaid work requirements, which kick in in 2027 ... [A]fter years of moderate increases ... health costs will increase more sharply again.... [T]he Trump administration has put pressure on drug prices through a variety of initiatives.... [F]our in 10 Americans say they identify in some way with the MAHA agenda."  MORE >>

"[Notice 2025-68] provides Q&As addressing the various Trump account requirements, along with a number of important clarifications regarding: [1] how the accounts are established, [2] available contribution sources (including the pilot program and employer programs), [3] distribution and investment restrictions, [4] reporting requirements, [and] [5] the (in)applicability of ERISA for employer programs."  MORE >>

"Beyond accepting the free $1,000 deposit from the government, advisors generally see more upside from existing UTMA (Uniform Transfers to Minors Act) accounts and 529 plans designed to fund education. Both options have higher contributions limits than Trump Accounts and come with different tax structures."  MORE >>

"Medicare beneficiaries with Part B and/or Part D prescription drug coverage may face additional monthly surcharges known as the Income-Related Monthly Adjustment Amount (IRMAA). These surcharges ... are based on modified adjusted gross income (MAGI) from two years prior ... If you're navigating Medicare costs or planning for retirement, this overview can help you understand the impact of IRMAA and the steps you can take to effectively manage your premiums."  MORE >>