"Eligible small employers (defined later) use Form 8941 to figure the credit for small employer health insurance premiums for tax years beginning after 2009. For tax years beginning after 2013, the credit is only available for a 2-consecutive-tax-year credit period. " [Also available: 2025 IRS Form 8941]  MORE >>

"CMS explains in the proposal's preamble that account-based plans are designed to provide cost savings through pre-tax contributions and reimbursements, and often supplement other coverage, rather than actually offering prescription drug coverage. Thus, the benefit design of account-based plans makes concepts such as the disclosure of creditable coverage inapplicable and unduly burdensome[.]"  MORE >>

"The guidance addresses telehealth services, direct primary care arrangements and individual market coverage. [Notice 2026-5] does not break much new ground, but a few provisions are worth noting. [1] Telehealth safe harbor made permanent ... [2] Direct primary care service arrangements ... [3] Bronze and catastrophic plans."  MORE >>

"New York City employers will continue to be required to provide leave for employees who are absent due to illness, preventative medical care, to provide care for a family member, and certain workplace closures resulting from public health emergencies. In addition, employees are entitled to 'safe time' for absences related to domestic violence, sexual assault, stalking, or human trafficking."  MORE >>

"[T]he Fifth Circuit affirmed the denial of Aetna's motion to compel arbitration and stay litigation, holding that [1] the parties did not clearly and unmistakably delegate questions of arbitrability to an arbitrator, and [2] the plan's ERISA claims seeking monetary relief against a fiduciary constitute equitable relief and therefore fall outside the scope of the arbitration clause." [Aramark Servs., Inc. Grp. Health Plan v. Aetna Life Ins. Co., No. 24-40323 (5th Cir. Dec. 18, 2025]  MORE >>

"Employers can reduce hidden healthcare costs by using claims and pharmacy data to identify wasteful spend, steering members to high-value providers, tightening pharmacy benefit design, and investing in population health, care navigation, and social determinants of health strategies that improve outcomes and reduce avoidable utilization. [This article unpacks] what is driving costs, where waste hides in your plan, and the practical steps employers can take now to break the cycle."  MORE >>

"This brief provides an overview of the role of PBMs in managing pharmacy benefits, discusses recent federal legislation focusing on several elements of PBM business practices, and explains the potential federal budgetary impact of this legislation, which would have a relatively modest impact on the federal deficit, based on available CBO estimates."  MORE >>

"Managing employee benefits can overwhelm lean HR teams, especially without a dedicated benefits function. This guide shares 19 practical strategies to reduce administrative burden, streamline support, and empower employees to self-serve. With the right partners, tools, and systems, even small HR teams can deliver a confident, effective benefits experience."  MORE >>

"The current focus on ghost networks provides a timely catalyst for health plans to strengthen their provider data management processes. A good first step is defining what accuracy and completeness mean for your organization. Set measurable standards; for example, determine how often data must be updated and what percentage of records must be verified at each cycle."  MORE >>

"Over the past few years, employers have navigated one of the most rapid evolutions in workforce expectations in modern history. Hybrid work cemented itself as the norm; employee values shifted dramatically, and organizations restructured benefits and compensation in an attempt to keep pace.... The world of work is no longer just about flexibility or engagement. It is about affordability, access, intelligence, and trust, and employers must adapt quickly to remain competitive in the labor market."  MORE >>

"Of interest for 401(k) plans and health and welfare plans is a clarification regarding reporting of delinquent participant contributions on Schedule DCG, Schedule H, or Schedule I, as applicable.... References to the Voluntary Fiduciary Correction Program have been updated to reflect the most recent version (issued in early 2025). ... Other changes relate to defined benefit plans."  MORE >>

"Plan sponsors should be collaborating with their payroll vendors and recordkeepers to understand how mandatory Roth catch-up contributions will be processed for high wage earners ... [If] at least one applicable retirement plan within a controlled group permits super catch-up contributions, all controlled group retirement plans must also permit super catch-up contributions.... By February 16, 2026, each HIPAA covered entity and business associate must update its Notice of Privacy Practices (NPP) ... Some section 409A corrections under Notice 2008-113 must be completed by year-end, making now the ideal time to identify and finalize correction of any lingering errors."  MORE >>

"[T]he Fifth Circuit reversed an award of more than $1.8 million in attorneys' fees under ERISA Section 502(g)(1), holding that a claimant who ultimately obtained no substantive relief cannot recover fees based solely on favorable factual findings or judicial criticism of plan procedures." [Cloud v. Bert Bell/Pete Rozelle NFL Player Ret. Plan, No. 25-10337 (5th Cir. Dec. 18, 2025),]  MORE >>

"Organizations invest heavily in benchmarking, employee surveys, and high-demand perks like flexible work arrangements and mental health resources. But offering competitive programs is only half the equation. What matters is how employees perceive the value and applicability of those programs."  MORE >>