"Attach to Form 1040 or Form 1040NR.... You cannot take the PTC if your filing status is married filing separately unless you qualify for an exception."  MORE >>

"In late January, [EBSA] released a proposed rule ... which focused on methods of improving transparency around the fees and compensation that Pharmacy Benefit Managers (PBMs) receive. One week later ... the President signed the Consolidated Appropriations Act of 2026 (CAA 26) into law. This law puts the proverbial target on the backs of PBMs by requiring not only more transparency, but also new reporting on PBM rebates, price spreading, and compliance. The combination of these new regulatory developments has the potential to alter the role and work of PBMs and how they interact with employer-sponsored group health plans."  MORE >>

"A spouse's enrollment in a general purpose health FSA provides 'coverage' (i.e., the ability to have out-of-pocket medical expenses reimbursed) for both the spouse and the employee. Because the general purpose health FSA is disqualifying coverage for HSA eligibility purposes, the spouse's FSA enrollment blocks both the spouse and the employee from making or receiving HSA contributions."  MORE >>

"Because an EBHRA is classified as an "excepted benefit," it is not subject to many of the requirements applicable to traditional group health plans or traditional group health plan HRAs, including the Affordable Care Act's (ACA) market reform requirements, HIPAA's portability provisions or mental health parity requirements. These features make EBHRAs an attractive supplemental benefit option for employers of all sizes."  MORE >>

"Dependent eligibility audits have become one of the more practical tools available to plan sponsors to ensure that the plan operates in accordance with its own terms, as well as to help in controlling plan expenses.... [1] Understand the terms of plan documents first ... [2] Design the process -- and stick to it ... [3] Know the ACA's anti-rescission rule ... [4] Understand when COBRA does -- and doesn't -- apply ... [5] Address Section 125 implications in advance ... [6] Protect personal information ... [7] Communicate clearly -- and early ... [8] Build better processes for the future."  MORE >>

18 pages. "Retail and digital-first health merchants increased their share of HSA spend year over year. Amazon remains one of the top merchants by transaction volume.... Mental health platforms including Headway, BetterHelp, and therapy- focused apps like Ivy represent growing engagement. Vision and optical retailers such as Warby Parker and 1-800 Contacts rank among top recurring spend merchants. H.... Hospitals and health systems continue to drive the largest dollar totals, but represent a smaller share of total transaction count. Rx continues to be the most frequent usage (total debit card swipes)"  MORE >>

34 pages; Mar. 19, 2026. "What's New ... [1] New box 10, 'Family leave benefits,' was added to Form 1099-G to facilitate the reporting of family leave benefits paid by state paid family and medical leave programs.... [2] Form 1099-R ... was revised to include new check boxes 7b for IRA, SEP, and SIMPLE plans, check box 7c for Trump Account reporting, and new box 7d for reporting earnings on excess contributions.... [3] Form 5498-TA, Trump Account Contribution Information, and Form 1099-LPS, Long-Term Care Premiums Paid Statement, are currently under development and projected to be released in mid-2026 for tax year 2026/filing season 2027."  MORE >>

"Advisers’ deep knowledge of the fiduciary process can aid employers making sense of new disclosures from pharmacy benefit managers."  MORE >>

"Under the bill, if an employee subject to a non-compete is fired without cause, the agreement is unenforceable unless the employer provides severance pay or another form of monetary compensation. However, if the employee is fired 'for cause', the non-compete agreement is enforceable. The proposed law also requires employers to disclose any severance benefits or payments at the time the non-compete agreement is executed."  MORE >>

"The Sixth Circuit affirmed summary judgment for an employer after finding that a former employee's severance release was knowing and voluntary under all five factors the court applies, rejecting her claims of racial discrimination, gender discrimination, retaliation, and hostile work environment. The decision is a practical checklist for any employer that uses severance releases." [West v. Dow Chemical Co., No. 25-1681 (6th Cir. Mar. 10, 2026; unpub.)  MORE >>