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Health & Welfare Plans Newsletter

December 17, 2025

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💼  3 New Job Opportunities

 

[Guidance Overview]

Reminder: Gag Clause Attestation Due December 31st

"Plans must attest that agreements with third party administrators, pharmacy benefit managers, and other service providers do not include prohibited gag clauses, which are provisions that restrict access to provider cost or quality information, de-identified claims data, or related disclosures or sharing that information with a HIPAA business associate."  MORE >>

Haynes Boone

[Sponsor]

Tools for Smarter Health Plans and Lower Costs

Dive into dynamic educational sessions packed with actionable, timely insights to help reduce costs, boost employee well-being and stay ahead of the latest trends and topics. HBCE delivers the tools you need, all at a budget-friendly price.

Sponsored by IFEBP [International Foundation of Employee Benefit Plans]

[Guidance Overview]

Upcoming Deadline to Amend HIPAA Notice of Privacy Practices

"To comply with HIPAA Privacy Regulations, by February 16, 2026, all HIPAA covered entities are required to update their Notice of Privacy Practices (NPP) to address the use and disclosure of substance use disorder (SUD) treatment records that covered entities may receive from a SUD treatment program subject to 42 CFR Part 2 (Part 2 Program). The updates to the NPP are required even if the covered entity itself does not provide SUD services and is not itself considered a Part 2 Program."  MORE >>

Thompson Coburn LLP

[Guidance Overview]

2026 Cafeteria Plan Benefits Buffet

"As we approach 2026, employers sponsoring cafeteria plans may take advantage of several important developments that permit optional changes to plan design and administration.... [1] Dependent Care FSA limit increase.... [2] Potential introduction of Trump Accounts.... [3] Health FSA and carryover limit adjustments.... [4] Nondiscrimination testing considerations."  MORE >>

Michael Best

[Guidance Overview]

Health Care Developments Employers Should Monitor in 2026 (PDF)

"[1] Health legislation in congress ... [2] Transparency regulations ... [3] OBBB act guidance ... [4] NSA guidance ... [5] Mental Health Parity and Addiction Equity Act (MHPAEA) ... [6] Expansion of fertility benefits ... [7] Direct-to-consumer prescription drug programs ... [8] ERISA preemption of state PBM laws ... [9] Fiduciary breach litigation ... 10. HIPAA wellness/tobacco surcharge litigation."  MORE >>

Aon

Annual Wellness Visits and the Economics of Prevention: Insights from a Study of Medicare Enrollees (PDF)

14 pages. "[Annual Wellness Visits (AWVs)] are considerably underused, with 45 percent of Medicare beneficiaries not engaging with their AWVs.... [Fee-for-service] beneficiaries who were more engaged with their AWVs (had at least four AWVs from 2018 to 2023) had a lower annual trend in their total cost of care (TCOC) and considerably lower inpatient and emergency department spending.... [B]eneficiaries who received an AWV were associated with an average of $885 reduction in TCOC per beneficiary per year compared to years without an AWV."  MORE >>

Wakely Consulting Group

HIPRA Is a Warning: Consumer Health Companies and HIPAA-Covered Entities Need to Rethink Privacy Now

"If passed, HIPRA would extend 'medical-grade' privacy, security, and breach obligations to a wide swath of consumer-focused digital health companies, such as smartwatches, wearables, health and wellness apps, life science companies with patient apps, health plans and hospitals' online tools, retail clinics, data/AI vendors, and employer wellness programs that sit outside traditional (HIPAA) coverage today.... [It] is paramount that digital health companies engage in a more unified, forward-looking privacy and security program now."  MORE >>

Keating Muething & Klekamp PLL

[Opinion]

Employers Press Eighth Circuit to Block Iowa Law Threatening ERISA Plan Health Benefits

"The ERISA Industry Committee (ERIC) and allied organizations filed an amicus brief in the U.S. Court of Appeals for the Eighth Circuit ... The lower court had ruled that certain provisions of a new Iowa state law -- Senate File 383 -- regulating [PBMs] are preempted by [ERISA], but that other provisions of the law were not preempted. In its brief with the Eighth Circuit, ERIC asked the court to affirm the lower court's decision in part and to reverse it in part to provide that all of Senate File 383 is preempted by ERISA." [Iowa Assoc. of Bus. and Ind. v. Ommen, No. 25-0211 (S.D. Iowa Jul. 21, 2025; on appeal to 8th Cir. No. 25-2494)]   MORE >>

The ERISA Industry Committee [ERIC]

[Opinion]

Converting ACA Enhanced Premium Tax Credits Into HSA Contributions Would Worsen Affordability

"In the latest survey of leading health care policy scholars ... [most] agreed that proposals to convert enhanced subsidies for [ACA] Marketplace plans into contributions for health savings accounts (HSAs) would have an overall effect of worsening health care affordability for enrollees. There was also consensus that requiring small-dollar premiums (instead of permitting fully subsidized plans with no net premium) would measurably reduce Marketplace enrollment; there was further consensus that a scheduled policy change that will effectively end automatic renewals with subsidy will substantially reduce Marketplace enrollment."  MORE >>

Health Affairs Forefront

Benefits in General

[Official Guidance]

Text of 2026 IRS Publication 15-A: Employer's Supplemental Tax Guide (PDF)

28 pages; Dec. 16, 2025. "What's New: [1] Social security and Medicare taxes for 2026.... [2] Moving expense reimbursements.... [3] Employer contributions to Trump accounts."  MORE >>

Internal Revenue Service [IRS]

[Guidance Overview]

Employers Can Contribute to Trump Accounts Starting Next July

"Notice 2025-68 addresses several topics of interest to employers, including: [1] Employers can offer employees the option to fund accounts for their dependent children via pretax contributions under an Internal Revenue Code (IRC) Section 125 cafeteria plan. [2] The $2,500 limit on employer contributions that are non-taxable to the employee is an annual limit that applies per employee regardless of how many dependent children the employee has.... [3] Account trustees -- not employers -- are responsible for ensuring that aggregate individual and employer contributions don't exceed the annual $5,000 limit."  MORE >>

Mercer

Employee Benefits Jobs

💼

Retirement Plan Termination Specialist

Compass

Remote / Stratham NH / Hybrid

View job as Retirement Plan Termination Specialist for Compass

💼

Retirement Plan Administrator (Part-Time)

Accelefund, Inc.

Remote / Lenexa KS

View job as Retirement Plan Administrator (Part-Time) for Accelefund, Inc.

💼

Defined Benefit and/or Cash Balance Pension Administrator

The Angell Pension Group, Inc.

Remote

View job as Defined Benefit and/or Cash Balance Pension Administrator for The Angell Pension Group, Inc.

Press Releases

EPIC Employee Benefits Welcomes Jared Brown to the Team

EPIC

Retirement Clearinghouse Surpasses $20B in Account Consolidations

Retirement Clearinghouse

NFP, An Aon Company, Acquires Hamilton Insurance Agency, Expanding Its Risk Management and Integrated Benefits Administration Capabilities

NFP Corp.

Concerns with Traditional PBM and Transparent Models Accelerates Demand for the First True Fiduciary PBM

US-Rx Care

Webinars, Podcasts and Conferences
(Health & Welfare Plans)

Plan Sponsor Roundtable

January 8, 2026 WEBINAR

Worldwide Employee Benefits Network [WEB]

FMLA & ADA Master Class: The 2026 Edition

March 3, 2026 WEBINAR

Littler

Workforce Well-being Trends | Physical, Mental, Financial Health & Employer Actions

December 16, 2026 WEBINAR

Brown & Brown

Last Issue's Most Popular Items

High-Cost Claimant 2025 Report: Where Health Claims Are Accelerating for Employer Plans (PDF)

Lockton

New IRS Rules for HSA-Compatible Direct Primary Care

Ameriflex

Employer Approaches to GLP-1 Coverage (PDF)

Peterson Health Technology

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BenefitsLink® Health & Welfare Plans Newsletter, ISSN no. 1536-9595.

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