20 pages. "What's New: Trump account and new Form 4547.... If the child was born after 2024 and before 2029 and meets certain other requirements, the authorized individual may also elect to receive a $1,000 pilot program contribution to the child's Trump account. Both elections can be made on Form 4547, which can be filed at the same time as the authorized individual's 2025 income tax return."  MORE >>

"Key improvements [in the proposed rule] include: [1] Requiring plans and issuers to exclude from the In-network Rate Files certain data for services providers would be unlikely to perform. [2] Reorganizing In-network Rate Files by provider network rather than by plan ... [3] Requiring Change-log and Utilization Files so users can easily identify what has changed from one In-network Rate File to the next ... [4] Reducing reporting cadence for In-network Rate and Allowed Amount Files from monthly to quarterly,"  MORE >>

"This fact sheet discusses the proposed provisions of the Transparency in Coverage proposed rule that would amend the 2020 final rules.... [1] Improved standardization, accuracy, and accessibility of the in-network rate and out-of-network allowed amount machine-readable files ... [2] Disclosures to participants, beneficiaries, and enrollees: internet-based self-service tool."  MORE >>

"The prohibition of gag clauses is more than an annual attestation; it requires active oversight of all plan-related contracts.... [E]mployers should: [1] Audit contracts with TPAs, PBMs, and carriers ... [2] Verify downstream compliance ... [3] Document efforts to remove any prohibited clauses ... [4] Submit your attestation on time if your carrier or TPA does not handle it on your behalf."  MORE >>

"Under these rules, medical leave benefits paid by a state to employees -- when funded by employer contributions -- are considered taxable income and wages for federal employment tax purposes. [IRS Notice 2026-6 provides that], for 2026, states and employers are not required to follow the usual income tax withholding and reporting requirements for these payments and will not face penalties for noncompliance."  MORE >>

"FAMLI will provide up to an additional twelve weeks of leave for individuals taking care of an infant in NICU. Employers may require an employee to apply for or exhaust FAMLI as a requisite to accessing employer provided benefits pursuant to the employer's applicable policy but not as a prerequisite to accessing any types of leave that an employer is required to provide or that the individual may be eligible to apply for by law."  MORE >>

"When qualifying employees for and/or calculating bonus payments or incentives, employers must treat employees who take FMLA leave the same as those who are on 'an equivalent leave status for a reason that does not qualify as FMLA leave.' ...Most state leave laws don't specifically address whether you can deny a bonus to someone who uses state or local paid sick leave. In those cases, you could probably apply the same standard you use for FMLA. But be careful! Many of these laws include anti-retaliation provisions that might come into play."  MORE >>

"[Under the the PBM Fiduciary Accountability, Integrity, and Reform (FAIR) Act (HR 6837), a] PBM would be considered a fiduciary to a group health plan if it: [1] maintains a 'prescription drug provider network or prescription drug formulary through the purchase of prescription drugs;' [2] negotiates or aggregates 'rebates, fees, discounts or other price concessions for prescription drugs;' or [3] processes the payment of claims for prescription drugs."  MORE >>

"Your at-risk population may be larger than you think, which makes weight-management strategies increasingly important.... Self-funded organizations have more strategic flexibility, but financial modeling is essential before making coverage decisions.  ... Evaluate coverage decisions through a workforce stability lens, not just a cost lens. "  MORE >>

"Several states are exploring ways to manage the cost and access. Some, including Colorado, now require state-regulated health plans to cover GLP-1s for obesity within existing budgets.... Connecticut lawmakers are examining whether the state could petition federal agencies to pave the way for generic versions or pursue multistate bulk purchasing agreements[.]"  MORE >>

"ERIC has long advocated that Congress enact strong PBM transparency and accountability reforms to provide relief for employers and workers nationwide. In addition to applying fiduciary standards to PBMs, ERIC has called for PBM reforms to foster greater accountability and affordability by: [1] Providing comprehensive PBM transparency. [2] Banning so-called “spread pricing.” [3] Requiring 100% pass-through of rebates and payments from drug manufacturers."  MORE >>

"As your organization prepares to implement your new system, it is crucial to safeguard this major investment by taking steps now to avoid costly mistakes later.... [F]our proven strategies for a seamless benefits administration system implementation: ... [1] Gather all functional requirements ... [2] Clean your data before the system conversion ... [3] Create a detailed testing plan ... [4] Train, train, train! "  MORE >>

"[1] More time to amend plans for statutory changes.... [2] Repeal or amend the Roth catch-up requirement.... [3] Amend ERISA to level the playing field in litigation.... [4] The Supreme Court should clarify whether or when ERISA fiduciary breach claims may be subject to mandatory arbitration and/or class action waivers.... [5] Give us more fiduciary safe harbors.... [6] Let's keep politics out of plan investments.... [7] End 'kitchen sink' SPDs ... [8] Make electronic disclosure easier, not harder.... [9] Pass a SECURE 3.0."  MORE >>