"Health FSAs must provide 'uniform coverage,' the Section 125 nondiscrimination rules require employers to provide a 'uniform election' with respect to contributions, and employers must implement cafeteria plan elections on a 'uniform interval'."  MORE >>

"Federal agencies released a proposed rule that provides a framework for employers to offer fertility benefits as a HIPAA excepted benefit, allowing broader access to coverage through mechanisms such as a self-funded health reimbursement arrangement. The new pathway contains several requirements, including a lifetime maximum of $120,000 (indexed), and a notice obligation, along with other requirements related to the benefit offering structure. If finalized as written, the rule would become effective for plan years beginning on or after Jan. 1, 2027. Federal agencies will take public comments until July 13, 2026."  MORE >>

"A common assumption is that interns can simply be excluded from health plan eligibility.... For applicable large employers (ALEs), missteps in classifying these workers can create meaningful exposure to employer shared responsibility penalties (ESRP) under the ACA. [This article provides] a closer look at how ACA rules intersect with summer internship programs -- and a few practical steps to help keep your approach on solid ground."  MORE >>

"The HIPAA privacy and security rules generally apply to protected health information of deceased persons as well as the living.... As with living persons, HIPAA allows providers to use or disclose protected health information of deceased persons for purposes of treatment, payment, or the provider's healthcare operations, unless the provider has agreed otherwise."  MORE >>

"Congress created the federal independent dispute resolution process (IDR)to determine payment when providers and insurers cannot agree. In theory, IDR was designed to be a streamlined arbitration process. In practice, it has experienced significant disputes and challenges within the healthcare reimbursement landscape, even though many providers still do not appreciate the legal and financial risks the process can entail."  MORE >>

"The court reasoned that administration of the Code rests with the IRS absent an express delegation of authority to another agency, and that no such express delegation existed here.... Concluding that Letter 226-J satisfied the certification requirement, the court ruled without a trial in favor of the government and denied the employer's refund claim.... This decision creates a split at the trial court level on the question of whether the IRS or HHS has the authority to issue the certification required before an employer shared responsibility penalty can be assessed." [Supreme Linen Services, Inc., v. U.S., No. 25-20723 (S.D. Fla. Feb. 25, 2026; on appeal to 11th Cir. No. 26-11299)]  MORE >>

"Over the past two and a half years, nearly 60 lawsuits have been filed alleging that employer-sponsored group health plan tobacco surcharge programs violate the HIPAA and [ACA] wellness program requirements, as well as ERISA's fiduciary standards. While the outcomes of these cases have varied, the HIPAA/ACA wellness regulations remain in effect and should be complied with for an employer-sponsored group health plan that imposes a tobacco surcharge."  MORE >>

72% of plan sponsors say GLP-1s are already driving healthcare costs to a great or very great extent....Plan sponsors who continue to treat this as a utilization problem will see rising costs with limited returns. Those who treat it as a strategic financial decision will do something different: they will decide intentionally who gets access, at what cost, and for what outcomes. Because the question is no longer whether to cover GLP-1s, it’s whether you can afford to do it without a strategy."  MORE >>

"Section 401(a)(39)(E) of the Internal Revenue Code permits distributions from a defined contribution plan for the payment of certified long-term care insurance premiums if certain disclosure requirements are met, including that the issuer of the certified long-term care insurance must file an 'Issuer Disclosure' with the IRS. IRC Section 401(a)(39)(E)(iii) provides that a long-term care premium statement will be accepted by a defined contribution plan only if you (the issuer) file an Issuer Disclosure with the IRS describing the specific coverage life insurance product that is the subject of the long-term care premium statement. Use the procedures on this webpage to make an Issuer Disclosure only if you plan on filing a long-term care premium statement with a defined contribution plan with respect to a policyholder's request for qualified long-term care distributions."  MORE >>

"[FAB 2026-01] [1] Prioritizes egregious misconduct, participant harm, and fiduciary loyalty breaches; flags ESG-driven decisions as potential disloyalty.... [2] Limits actions to ERISA text, final regs, guidance, and case law; curbs novel theories; impacts ESOP valuation and prudence-only claims.... [3] Leadership review of significant matters; 18-30 month timelines; reinforces independence from plaintiff firms."  MORE >>

"The [DOL] recently released guidance explaining when the agency considers proxy advisors to be acting as ERISA fiduciaries. DOL Technical Release 2026-01 ... also says DOL believes ERISA doesn't preempt state laws that require proxy advisors to disclose when recommendations involve consideration of nonfinancial factors. The guidance applies to proxy advisory services for both retirement plans and funded health and welfare plans, such as voluntary employees' beneficiary associations (VEBAs)."  MORE >>