"Note that some references in the DFVC Program expansion notice could cause confusion -- for example, it mentions filing Form M-1 using EFAST, but Form M-1 is actually filed through its own Online Filing System. Similarly, the notice indicates that payment is to be made through 'gov.pay' rather than pay.gov. Fortunately, the information on the DFVC Program webpage seems to be more accurate."  MORE >>

"[T]he CAA requires most brokers and consultants providing services to ERISA-covered group health plans ... to disclose to plan fiduciaries in writing any and all direct or indirect compensation they receive for providing services to the plan.... The disclosure must include, at a minimum: [1] A description of services; [2] A statement on fiduciary status; [3] All direct, indirect and transaction-based compensation ... [4] Details on conditional and termination-related compensation; and [5] Compensation expressed as a dollar amount, formula, per capita charge or other reasonable method."  MORE >>

"[T]he Department of Labor Standards Enforcement (DLSE) recently released a revised Healthy Workplaces/Healthy Families Act (HWHFA) poster reflecting recent amendments to the state paid sick leave."  MORE >>

"A new lawsuit alleges that an insurer's ghost network hindered New York City employees from accessing the mental health care they sought -- and harmed the reputation of psychiatrists wrongly listed as being in-network." [American Psychiatric Assoc. v. EmblemHealth Inc., No. 25-10783 (S.D.N.Y. complaint filed Dec. 30, 2025)]  MORE >>

"The four lawsuits ... contend that all the voluntary benefit programs are ERISA plans.... [T]he lawsuits assert that the employers and their brokers engaged in prohibited transactions and knowingly participated in the other's violation of the prohibited transaction rules. The lawsuits seek to hold the employers, their brokers and the plan fiduciaries personally liable for all plan losses, have them disgorge any profits, and remove the plan fiduciaries who breached their duties."  MORE >>

"The percentage of the nonelderly population with employment-based health benefits was at or near 70 percent from 1970 to 1989. By 2024, 61 percent of the nonelderly population had employment-based health coverage.... After a near record low in 2023, the percentage of employers offering health benefits increased slightly to 49 percent.... In 2024, 80.2 percent of private-sector workers were eligible for health benefits."  MORE >>

"Many U.S. companies are overpaying for health insurance due to suboptimal funding strategies, but there's a spectrum of options beyond the traditional fully insured model, which could lead to significant savings. This blog demystifies the funding options, from gap funding to fully insured, to help HR professionals understand each approach."  MORE >>

"Medicare Drug Price Negotiation aims to reduce the prices paid for high cost pharmaceuticals. Traditionally, biologic drug price reductions after loss of exclusivity (LOE) have occurred due to the introduction of biosimilar competitors. A recent paper ... examines whether Medicare Drug Price Negotiation enacted under the Inflation Reduction Act (IRA) is likely to reduce prices more than biosimilar entry."  MORE >>

Rev. Dec. 2025. "Use Form 4547 to make the election to establish an initial Trump account for the exclusive benefit of a child who is eligible for a Trump account. Also, use Form 4547 to make an election for a $1,000 pilot program contribution from the U.S. Treasury to a child's Trump account if they are eligible for the contribution." [Also available: IRS Form 4547, Trump Account Election(s), and IRS Form 8879-TA, IRS e-file Signature Authorization for Form 4547, Trump Account Election(s)]  MORE >>

"[B]eginning July 4, 2026, employers may contribute to the Trump Accounts (TAs) of their eligible employees or the employees' dependents through a Trump Account Contribution Program (TACP).... [E]mployers making contributions pursuant to a TACP must affirmatively indicate to the TA trustee that the contribution is an employer contribution excludable from the employee's gross income."  MORE >>

"According to Internal Revenue Code Section 7502, when you mail a tax form, payment, or other document, the date shown on the USPS postmark is considered the date your item was received by the required entity ... However, in light of the new way the USPS processes mail, the postmark date might actually be after the day you gave your item to the USPS. This means your document could be considered sent later than you expected, depending on when it gets processed and stamped. As year-end contribution and reporting deadlines approach, those still using the USPS and relying on a postmark date as proof of timely contribution, delivery, or filing should be aware of these developments."  MORE >>