"Instructions for Recipient: This Form 1095-B provides information about the individuals in your tax family (yourself, spouse, and dependents) who had certain health coverage (referred to as 'minimum essential coverage') for some or all months during the year. " [Also available: Draft of 2026 IRS Form 1094-B: Transmittal of Health Coverage Information Returns]  MORE >>

"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 >>

"The new rule ... would create a new exempted insurance benefit -- in the same category as dental and vision benefit coverage -- for treating infertility. Exempted benefits don't have to meet certain requirements under the [ACA] and other federal healthcare coverage laws. The proposal wouldn't require coverage but would allow companies to offer it if they choose to do so."  MORE >>

"Under the rule, benefits used for diagnosis, mitigation or treatment of infertility or infertility-related reproductive health conditions would be recognized as 'limited excepted benefits' similar to certain dental and vision benefits. The rule would set a combined lifetime maximum cap of $120,000 for participants and their beneficiaries, and this amount would be indexed for inflation from 2028 onward."  MORE >>

"The preamble states that it is not the intent of the Proposed Rule to prevent an individual from having overlapping coverage for fertility benefits under both a major medical plan and the fertility excepted benefit. Thus, an employee could be covered by a major medical plan that provides fertility benefits and the fertility excepted benefit, as long as the benefits are not coordinated (for example, under a typical coordination of benefits provision or other type of offset)."  MORE >>

"Given the wide scope of comments requested by the agencies in the proposed rulemaking, it is possible that the final regulations may differ significantly from the proposal, making it impractical for employers to take steps based on the proposal. Additionally, key details remain open in the proposed regulations, especially with respect to participant eligibility to make HSA contributions and benefits taxability."  MORE >>

"The Eleventh Circuit affirmed summary judgment for a major airline on two pilots' constructive termination claims under the Uniformed Services Employment and Reemployment Rights Act (USERRA). The court held that while military status was a motivating factor in the airline's decision to investigate the pilots, it had an independent, standalone reason for forcing them out: both pilots abused their sick-leave benefits. The pension contribution and vacation accrual claims also failed[.]" [McLean v. Delta Air Lines, Inc., No. 24-11946 (11th Cir. Apr. 22, 2026)]  MORE >>

"By applying VBID principles, health plans and employers can help generate more efficient care-seeking behavior and promote more value-based pricing. Over the past two decades, VBID principles have been operationalized through a range of models across commercial and public plans."  MORE >>

"Just 17% of employees plan to get an annual physical this year, -- a 45% decline from 2024 ... Around 60% of respondents reported managing at least one chronic condition, a leading driver of healthcare costs. Notably, every age group over 36 saw double-digit growth in self-reported chronic conditions in 2025 compared to the previous year."  MORE >>

"During the reporting period, EBSA requested comparative analyses for 77 NQTLs and CMS requested comparative analyses for 43 NQTLs.... EBSA appears to be emphasizing network standards and exclusions or limits on key MH/SUD treatments, while CMS emphasizes prior authorization/precertification, medical necessity, and other utilization management controls."  MORE >>

"[T]he interaction between the Proposed Rule and the CAA 2026 was a prevalent theme in the comments.... [C]ommenters made other legal arguments challenging the DOL's authority to proceed with the Proposed Rule ... Many comments addressed the feasibility of the effective date, the scope of the Proposed Rule, and the scope of the proposed audit rights."  MORE >>

"This presentation describes CBO's February 2026 projections of federal subsidies for health insurance, with a focus on Medicare, Medicaid, and premium tax credits. Projected enrollments in those and other programs are discussed, as are the factors that prompted changes to CBO's projections since January 2025."  MORE >>

"Employers and plan administrators who sponsor a retirement plan, a group health plan, or any employee plan subject to ERISA, are plan fiduciaries and have very specific fiduciary obligations. But fiduciary duties under ERISA are much more than their enumerated requirements. Plan fiduciaries need to understand this and embrace the mindset that is necessary for ultimate compliance."  MORE >>

"For companies with 100 to 499 employees, benefits strategy is at an inflection point.... [This report] examines how VC‑ and PE‑backed companies with 100 to 499 employees are approaching healthcare, leave, retirement, and wellbeing programs as they move from startup benefits toward more established, scalable programs -- with an eye toward informing decisions for 2027 and beyond."  MORE >>