"This alert describes upcoming reporting deadlines under the [ACA] and under state laws that require similar reporting.... With respect to health coverage in 2025, the ACA deadlines range from February 28, 2026 to March 31, 2026, and the state deadlines range from January 31, 2026 to April 30, 2026."  MORE >>

"If your plan is fully insured, confirm (or re-confirm) whether the data you maintain requires you to have a Notice of Privacy Practices. If your insurer maintains the Notice of Privacy Practices for plan participants, inquire with your insurer whether the Notice has been updated and where the updated Notice can be found. If your plan is not fully insured ... ensure your privacy policy and any related documents and authorization forms are updated ... by the deadline; [and] post the Notice online (or mail the Notice to participants within 60 days of the update)."  MORE >>

"Section 1333 of the ACA allows states to enter agreements under which Marketplace plans following the rules of one state can be sold in other states in the compact.... No implementing regulations have been released, and no state has sought to use it.... Peter Nelson, who leads the branch of [CMS] that oversees private health insurance and Marketplaces, has pitched an ambitious vision for how compacts could be used. CMS recently requested and received input from the National Association of Insurance Commissioners (NAIC) as a prelude to rulemaking."  MORE >>

"Effective Feb. 22, 2026, employers must frontload at least 32 hours of unpaid ESSTA leave upon hire and on the first day of each calendar year. This unpaid ESSTA leave is in addition to existing paid ESSTA leave accruals that apply to all employees (one hour of safe/sick leave for every 30 hours worked up to 40 or 56 hours, depending on employer size).... In addition to adding more ESSTA leave, the amended law broadens covered uses for paid and unpaid ESSTA."  MORE >>

"For independent pharmacies, this lawsuit highlights a recurring and frustrating reality: When states attempt meaningful PBM reform, ERISA often becomes the battleground.... [The case] reinforces a key takeaway: lasting and sustainable PBM reform may ultimately require federal action and not just state based regulation." [Pharmaceutical Care Management Association v. Bonta, No. 26-0012 (C.D. Calif. complaint filed Jan. 2, 2026)]  MORE >>

"[S]everal states have also taken actions meant to lower drug costs, enacting various measures including price transparency laws, anti-gouging statutes, outcomes-based contracts, state drug wholesale importation programs, and prescription drug affordability boards (PDABs). Many of these state measures, including PDABs, face significant and ongoing legal challenges from drug manufacturers." [LSB11390 Jan. 27, 2026]  MORE >>

"Preventive care is often covered at no cost, but many employees don't use it due to confusion, access barriers, or uncertainty about what's included. This guide breaks down why annual wellness visits matter and how HR teams can promote preventive care through clear education, better access, and thoughtful communication. The result is healthier employees and more value from employer-sponsored benefits."  MORE >>

"The DFVCP was introduced in 1995 in an effort to allow plan administrators to correct delinquent Form 5500 filings for a significantly lower cost than if the DOL discovered the non-compliance first.... The new rules expand the types of entities that can use the DFVCP beyond just employer plans filing the Form 5500. The DFVCP can now also be used by multiple employer welfare arrangements (MEWAs) and Entities Claiming Exception (ECEs)."  MORE >>

"Employers should review their mail-dependent processes now and consider: [1] building additional lead time into mailing schedules for deadline-sensitive documents, [2] requesting manual postmarks at retail locations for time-critical mailings, or [3] transitioning to electronic delivery where legally permissible."  MORE >>

"42% of HR teams are actively using AI in some capacity ... often replacing people-facing tasks for automation. Today's benefit leaders will need to be more technically and analytically-minded to keep up with the shift[.]"  MORE >>

"[1] Outsourcing will expand, but auditor accountability will tighten ... [2] AI will influence EBP audits, even when it's behind the scenes ... [3] M&A will continue to reshape the EBP audit landscape ... [4] SECURE 2.0 will shift from awareness to execution ... [5] Cybersecurity and fraud will become frontline risk areas.'

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