Get This Daily Newsletter by Email

Health & Welfare Plans Newsletter

December 23, 2025

BenefitsLink.com logo
EmployeeBenefitsJobs.com logo

 

[Guidance Overview]

IRS Delays Enforcement of PFML Tax Rules

"[IRS] announced that it extended the grace period for states and employers to report tax information about benefits paid through a state's paid family and medical leave program. For 2026, states and employers will not have to comply with tax and income reporting obligations related to those benefits.... Thirteen states and Washington, D.C., have enacted state-run paid family and medical leave programs."  MORE >>

Ogletree Deakins

[Guidance Overview]

IRS Addresses HSA-Compatible Telehealth, Primary Care, Bronze Plans (PDF)

"Effective for the 2025 plan year, OBBBA reinstated and made permanent COVID-19-era telehealth relief allowing HSA-compatible high-deductible health plans (HDHPs) to cover telehealth and other remote care services before the statutory minimum deductible is satisfied. Beginning Jan. 1, 2026, OBBBA also allows individuals enrolled in certain direct primary care service arrangements to remain eligible to make or receive HSA contributions and treats certain bronze and catastrophic plans as HDHPs. This article summarizes provisions of Notice 2026-5 most relevant to employers."  MORE >>

Mercer

[Guidance Overview]

CMS Proposes New Models to Lower Drug Prices in Parts B, D

"The two models -- GLOBE for Medicare Part B and GUARD for Medicare Part D -- will factor in international prices into the inflationary rebates drug manufacturers must pay to the program for certain single-source drugs and sole-source biologics that are separately payable under Medicare Parts B and D, if CMS finalizes the rule."  MORE >>

FierceHealthcare

Employer Groups File Brief Against Iowa PBM Law to Protect Self-Funded Plan Flexibility

"The plaintiff is challenging the Iowa law requiring that, among other provisions, 'any willing pharmacy' be included in a prescription drug plan's provider network, including self-insured prescription drug plans governed by ERISA. In October, a federal judge blocked enforcement of several portions of the law, citing potential conflict with ERISA. In its brief, ERIC argued that ERISA preempts Iowa's law because that law directly interferes with prescription-drug benefit plan design and administration [.]" [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 >>

BenefitsPro; registration may be required

Increasing the Age of Medicare Eligibility to 67 (PDF)

19 pages. "The need for long-term reforms to Medicare has been repeatedly raised. One is to raise the eligibility age from 65 to the Social Security full retirement age of 67, then tie it to increases in longevity.... In this paper, [the authors] estimate the coverage and spending effects of eliminating Medicare coverage for those ages 65 to 66[.]"  MORE >>

Urban Institute

The Hidden Cost of ERISA Denials and a Lack of Appeals

"Among states in 2023, the highest average in-network denial rate was 34% (Alabama), with the lowest in South Dakota (6%), perfectly illustrating the wide national variance in claim denials. Whereas, in Florida, the average in-network denial rate was 16%, with individual insurers varying between 8% to 54%, emphasizing the potentially enormous non-network differential."  MORE >>

J. Price McNamara

[Opinion]

The Pharmacy Benefits Ecosystem Is Broken: How PBMs Can Help

"[T]wo areas [for PBMs to] focus on in the coming months ... [1] Operate with full clarity on money flow and decision-making (i.e., clearly defined administrative fees) while making the whole process accessible and visible to your clients.... [2] [C]harge a clear administrative fee and return every rebate and discount to the client. This can help your PBM regain trust and relieve some of the strain that could lead clients to seek alternate options."  MORE >>

Forbes; subscription may be required

Press Releases

ASC & Payroll Integrations Announce New Data Integration for Retirement Plan Administrators

ASC

Last Issue's Most Popular Items

CMS Fact Sheet: Transparency in Coverage Proposed Rule

Centers for Medicare & Medicaid Services [CMS], U.S. Department of Health and Human Services [HHS]

A Benefits Wish List for 2026

Cohen & Buckmann, P.C.

Text of IRS Publication 503: Child and Dependent Care Expenses, for Use in Preparing 2025 Returns (PDF)

Internal Revenue Service [IRS]

Unsubscribe  |   Change Email Address

Search Past Issues   |   Privacy Policy

Submit an Article   |   Contact Us   |   Advertise Here

Copyright 2025 BenefitsLink.com, Inc. All materials contained in this newsletter are protected by United States copyright law and may not be reproduced, distributed, transmitted, displayed, published or broadcast without the prior written permission of BenefitsLink.com, Inc., or in the case of third party materials, the owner of those materials. You may not alter or remove any trademark, copyright or other notices from copies of the content.

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

Links to web sites other than BenefitsLink.com and EmployeeBenefitsJobs.com are offered as a service to our readers. We are not involved in their production and are not responsible for their content.