"Beginning in 2026, more employers providing paid family and medical leave that meets certain requirements can take advantage of a general business tax credit ranging from 12.5% to 25% of wages paid to qualifying employees for up to 12 weeks of family and medical leave per taxable year."  MORE >>

"[T]he OBBBA made permanent the safe harbor allowing high-deductible health plans (HDHPs) to cover telehealth and other remote care services before the minimum deductible is satisfied without losing their HDHP status. These services are also considered disregarded coverage on a permanent basis and thus will not cause a loss of HSA eligibility. "  MORE >>

"If your company sponsors a self-insured health plan and hires a TPA to handle administrative tasks -- such as processing claims and making payments -- your health plan is still responsible for complying with HIPAA's electronic transaction standards. The electronic transaction standards apply to a range of financial and administrative activities ... Even if a health plan delegates duties to third parties, the health plan remains ultimately responsible for compliance."  MORE >>

"Prior to February 2026, New York City employers should: [1] Update policies, notices, and human resources and accounting systems to reflect two distinct sick and safe leave entitlements: [a] Existing ESSTA paid sick and safe time. [b] A new 32-hour unpaid sick and safe bank available at hire and each January 1 thereafter. [2] Offer training to handle expanded qualifying reasons for sick and safe time and to respond 'as soon as practicable' to TSCA schedule-change requests, recognizing that employees need not accept alternatives."  MORE >>

"Wellness benefits should be calibrated to an employer’s population, and can provide value in terms of increased retention and productivity[.]"  MORE >>

"The move toward DTC access should not be viewed as a short-term marketing trend, but rather a strategic reconfiguration of the pharmaceutical value chain ... DTC models let manufacturers control pricing, data ownership and delivery. This changes the traditional role of [PBMs] as intermediaries. The launch of TrumpRx further underscores growing policy support for bypassing PBMs entirely."  MORE >>

16 pages. "With enhanced subsidies expiring, benchmark silver premiums rising by an average of 30%, and consumer purchasing patterns expected to shift dramatically, health insurers in 2026 face both unprecedented challenges and strategic opportunities."  MORE >>

"Under the Make America Healthy Again: Enhancing Lifestyle and Evaluating Value-based Approaches Through Evidence, or MAHA ELEVATE, model, the Centers for Medicare & Medicaid Services (CMS) will make $100 million available to support as many as 30 proposals to promote health and preventive care in three-year agreements."  MORE >>

"[I]ndividuals and businesses ... affected by severe storms and straight-line winds that began on June 21, 2025 ... now have until Feb.2, 2026, to file various federal individual and business tax returns and make tax payments.... [I]ndividuals and households that reside or have a business on the Leech Lake Reservation in Minnesota qualify for tax relief."  MORE >>

"Employers may make contributions of up to $2,500 (subject to cost-of-living adjustments after 2027) per calendar year to the Trump account of an employee (or the employee's dependent) that will be excluded from the employee's gross income. An employer must make contributions under a 'Trump account contribution program,' which is a separate written plan maintained by the employer for the exclusive benefits of its employees that meets requirements regarding discrimination, eligibility, notification, statements and benefits similar to the requirements of a dependent care assistance program under Section 129 of the Internal Revenue Code."  MORE >>

"Financial institutions that currently offer IRAs will want to consider whether they want to add this new account option. Although the rules are similar to IRAs, there are a number of nuanced differences that will require careful set-up.... Employers should consider whether they want to add Trump Account contributions to their employee benefit line-up. Employers who do so will need to establish a Section 128(c) Trump Account contribution program."  MORE >>

"Employers who wish to make contributions to Trump Accounts starting next year will be required to establish a separate written plan (and, if applicable, may be required update its Code Section 125 cafeteria plan document to enable employee pre-tax contributions). Employers may also consider other steps that may be required to operationalize contributions."  MORE >>

"Traditional excessive fee lawsuits remain a major share of ERISA filings, but the contours of those claims are shifting.... One of the most notable developments of 2025 is the surge in lawsuits challenging how employers use 401(k) forfeitures ... To date, more than 80 cases have been filed since the wave began back in 2023, with over 30 cases having been filed just since May of this year.... Recent years have seen new lawsuits challenging what ERISA group health plans pay for prescription drugs. These cases have faced major obstacles[.]"  MORE >>