"[T]he deadline for employers covered by the San Francisco Health Care Security Ordinance (HCSO) to submit the required 2025 annual reporting form (ARF) is May 1, 2026. Employers that miss the deadline may face a $500 penalty for each quarter the reporting is delayed. The 2025 ARF, instructions and other resources are available on the city and county of San Francisco's website, along with ARF FAQs and information about the HCSO."  MORE >>

"If the provisions of the Final Rule are substantially similar to those in the Proposed Rule, it would raise the bar for demonstrating compliance with the HIPAA Security Rule. Under the proposed framework, incomplete documentation or informal practices will be harder to defend, particularly where an entity cannot show consistent, enterprise-wide governance. Organizations with mature, well-documented security programs will be better positioned to adapt, while others may need to reassess foundational compliance structures."  MORE >>

"The Sixth Circuit determined that the Tennessee any-willing-provider provision impermissibly restricted self-funded ERISA plans because by removing the plan sponsor's choice of pharmacy network providers, the law effectively made network decisions, which were 'a central matter of plan administration,' and required plans to be designed in a particular way.... The incentive and disincentive provisions were also held to be impermissible restrictions on self-funded ERISA plans by dictating key plan design and structure requirements[.]" [McKee Foods Corporation v. BFP Inc., No. 25-5416(6th Cir. Apr. 7, 2026)]  MORE >>

"How do you prepare for thousands of dollars in upfront costs? One option is a health savings account, or HSA, which lets you save pretax money and is now available to people enrolled in lower-tier state and federal exchange plans, including bronze and catastrophic coverage. These plans generally have the lowest premiums on the exchange but the highest out-of-pocket costs when you need care."  MORE >>

"We need to make transparency non-negotiable. Full disclosure of administrative fees, rebates and spread pricing practices is essential to ensure PBM incentives align with the best interests of employers and their people. Furthermore, we need to remove members from the position of choosing between cost savings or coverage protection. We need to deliver both to health plan members. Can PBMs be a thing of the past? The question may not be whether PBMs will disappear entirely, but how their role will evolve or even begin to shrink."  MORE >>

"[I]ndividuals and businesses in the State of Hawaii affected by flooding and mudslides due to severe storms that began on March 10, 2026 ... now have until July 8, 2026, to file various federal individual and business tax returns and make tax payments.... [I]ndividuals and households that reside or have business in Hawaii, Honolulu, Kauai and Maui counties qualify for tax relief."  MORE >>

"Rev. Proc. 2026-3 says specifically that IRS will no longer issue PLRs on Section 420 transfers to a Section 401(h) retiree health account. However, the revenue procedure doesn't say IRS won't issue rulings on Section 420 transfers to a life insurance account. It's unclear whether IRS intended to limit its no-rule decision to transfers to a 401(h) account, and if so, what the agency's reason for doing so might be.... Instead of pursuing a Section 420 transfer, some employers might consider terminating their overfunded DB plans to take advantage of advantageous annuity pricing."  MORE >>

"[1] Supreme Court will consider 'meaningful benchmark' standard for ERISA imprudent-investment claims ... [2] Fourth Circuit Court of Appeals vacates district court decision certifying class ... [3] Third Circuit Court of Appeals affirms summary judgment, agreeing that defendants engaged in a prudent process ... [4] Recent developments in pension risk transfer cases ... [5] District court grants motion to dismiss claims challenging health plans' prescription drug costs with prejudice."

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