"[T]he federal reporting requirements no longer require providing Forms 1095-B or 1095-C to individuals. The updated federal requirements instead allow most employers to provide individuals with just a notice that a copy of the form may be requested. However, this new requirement does NOT apply to any of the notice requirements by the states detailed [in this article]."  MORE >>

"This is welcome news because in the past, there was no procedure or relief for MEWAs to file a late Form M-1 under a voluntary compliance program. However, it is not uncommon for a health plan to be (or become) an 'inadvertent MEWA,' either because the various employers involved were related but not in the same controlled group or because of a change in their controlled group status, e.g. in an M&A transaction."  MORE >>

"[HHS] updated guidelines, effective Jan. 13, 2026, that set the 2026 federal poverty level (FPL) at $15,960 (up from $15,650 in 2025) for a person working in the mainland US, but $19,950 (up from $19,550 in 2025) for a person working in Alaska and $18,360 (up from $17,990 in 2025) for a person working in Hawaii. Under the [ACA], the FPL can affect employer shared-responsibility (ESR) play-or-pay assessments[.]"  MORE >>

"[T]he proposed rule would impose additional requirements on self-insured plan sponsors to have written agreements with their service providers setting forth the obligations to provide transparent disclosures and additional data in the files and to monitor service providers to ensure that these obligations have been met."  MORE >>

"[N]ew proposed regulations that expand the requirements under the existing transparency regulations relating to machine-readable files. These new proposed regulations, the existing transparency regulations, the hospital price transparency initiative, and the No Surprises Act collectively represent a push and movement by the federal government to empower patients with meaningful price information. Now, states are also taking action."  MORE >>

"When the amendments take effect in six months, thousands of currently exempt small employers will be required to grant employees twelve weeks of annual job-protected family leave, and, seemingly, both large and small employers alike will be required to grant job-protected medical leave, creating an entirely new state law leave entitlement."  MORE >>

"Smaller businesses will soon be covered by the NJFLA ... More employees will qualify for NJFLA leave ...Change impacting temporary disability rules ... More employee choice when multiple types of leave available."  MORE >>

"[C]ontract execution requires market checks or strategizing regarding procurements (request for proposals (RFPs) and/or request for information (RFI)). These efforts often bring renewed focus on evaluating current PBM performance, assessing the Plan's contractual leverage with its PBM, and determining whether your PBM arrangement continues to support Plan goals for cost management, transparency, lowest net cost and delivery of high-quality member services.... This article provides practical insights and key considerations to help ensure Plan choices are well-informed, confident, and align with your Plan's strategic objectives."  MORE >>

"Nearly three-quarters (73%) of U.S. employers plan to enhance their leave programs over the next two years ... Employers cite improving the employee experience (67%) and strengthening attraction and retention (60%) as the top drivers behind these planned enhancements."  MORE >>

"Many employers have reached rock bottom. They can't increase deductibles, copays, or out-of-pocket maximums any further without bankrupting their employees or violating the mandates of Obamacare.... There is no more powerful tool than RBP and true Rx change (achieved by ditching the Big-3 PBMs) to combat these intrinsic government-industrial complex healthcare ills. Put simply, with RBP, you tie your increase to the orange trend line instead of the blue one in the graph."  MORE >>

"Health plan sponsors can expect increased examination activity, particularly in mental health and surprise billing.... Cybersecurity has officially graduated from buzzword to enforcement priority -- and this priority applies to retirement plans.... Service-provider-level reviews of 3(21) and 3(38) fiduciaries.... Investment selection in 404(c) plans.... Underfunded defined benefit plans.... ESOPs and missing participants deprioritized."  MORE >>

"Retirement and financial wellness are core to total rewards strategies: Nearly all employers (98%) offer a qualified retirement plan; 56% match between 3-4.9%, and nearly 30% match over 5%.... 77% of organizations already have or are planning to implement financial wellness plans.... Nonqualified deferred compensation (NQDC) plans remain vital for executives: 88% of eligible participants are CEOs, 70% VPs, and 38% directors. Rising health plan costs are shifting approaches: One-third of employers saw 4-8% increases, with another third reporting higher costs. Cost-sharing is shifting to employees, and Health Savings Accounts (HSA) continue to rise."  MORE >>