"Every year, thousands of Applicable Large Employers (ALEs) across the country hand off their ACA reporting obligations to a payroll vendor, a benefits administrator, or a general-purpose HR technology platform and trust that the job is being done correctly.... [T]he accuracy of the Forms 1094-C and 1095-C matters enormously ... This article is for employers who want to understand what accurate ACA reporting actually looks like -- and for the brokers and advisors who serve them. Because the stakes are too high to leave this to chance."  MORE >>

"The final regulations, effective March 30, 2026, preserve much of the proposed framework with certain refinements.... Key provisions of the regulations related to important definitions, the creation of online employer accounts, and mandatory notices are summarized below. Subsequent articles in this series will address the claims process, leave entitlements, EPIPs, and dispute resolution."  MORE >>

"The court examined separately the 'any-willing-provider' provisions and the 'incentive provisions' of Tennessee's PBM laws. The 'any-willing-provider' provisions required plans to admit into their networks any pharmacy willing to accept the terms and conditions of the plans. The court found that these laws were preempted by ERISA because they mandated a specific benefit structure, governed a central matter of plan administration, and disrupted nationally uniform plan administration." [McKee Foods Corporation v. BFP Inc., No. 25-5416 (6th Cir. Apr. 7, 2026)]  MORE >>

"A manufacturing engineer was placed on a PIP immediately after returning from his third FMLA leave and later terminated. He sued for race discrimination, retaliation, and FMLA retaliation. The Eleventh Circuit affirmed summary judgment for the employer on all claims. Suspicious timing alone doesn't establish pretext when the employer has legitimate, documented performance reasons, and the plaintiff couldn't show the performance justification was false." [Cooper v. Airbus Americas, Inc., No. 25-10378 (11th Cir. Mar. 27, 2026; unpub.)]  MORE >>

"A federal appeals court last week ruled against Tennessee in a case over whether the state could require PBMs to partner with any pharmacy that's willing to accept their terms and conditions. That followed rulings against PBM laws in Iowa and Oklahoma that courts found were preempted by the federal ERISA law."  MORE >>

"The OIG concluded that CVS Caremark overcharged the Carrier and the Federal Employees Health Benefits Program by $615M ... That is a blunt reminder that a contract labeled 'transparent' does not necessarily yield transparent results. It also confirms something plan sponsors in the commercial market should already understand: the real fight is not over labels. It is over definitions, controls, data access and the PBM's ability to decide what counts as its cost and what value must be shared with the plan."  MORE >>

"The new Mental Health Parity Index identifies disparities in 43 states in terms of access to in-network mental health and substance abuse treatment in comparison to physical health. The analysis found that patients in seven out of 10 counties face challenges in accessing in-network mental healthcare. The index ... [is] based on data from the four largest commercial insurers."  MORE >>

"[The Every Dollar Counts Act] would compel insurers to apply the cost for drugs purchased from direct-to-consumer platforms to deductibles and out-of-pocket maximums.... Using these platforms, patients can often find prices that cost far less out-of-pocket, especially for branded drugs ... As many health plans do not count these purchases toward annual deductibles or out-of-pocket limits, it can lead some patients to face higher financial burdens and access challenges[.]"  MORE >>

"[T]he Board applied McLaren, a significant 2023 decision holding that merely offering a severance agreement with overly broad confidentiality or non-disparagement provisions may violate the National Labor Relations Act. Applying that standard, the Board found Prime Communications violated Section 8(a)(1). The Board ordered Prime Communications to rescind the unlawful provisions, notify affected former employees, and post a remedial notice." [Prime Communications, No. 16-CA-309916 (Apr. 7, 2026)]  MORE >>

"[I]ndividuals and businesses in Mississippi affected by the severe winter storm that began on Jan. 23, 2026 ... now have until June 8, 2026, to file various federal individual and business tax returns and make tax payments.... [I]ndividuals and households that reside or have a business in [all 82 counties of] Mississippi qualify for tax relief."  MORE >>

"The overall shift [described in FAB 2026-01] seems to be an emphasis on violations of loyalty, rather than prudence. At a high level, this suggests a lowered focus on technical mistakes, good-faith process errors, and 'gray-area' interpretations -- and a heightened emphasis on self-dealing, hidden conflicts of interest, misuse of plan assets, and acting for reasons other than participants' benefit."  MORE >>

"Democrat leaders in the House of Representatives called on the Inspector General for the [DOL] to look into why the ERISA Advisory Council (EAC) has not met since 2024 and has not been carrying out its required duties or swearing in new members."  MORE >>