"You are receiving this Form 1095-C because your employer is an Applicable Large Employer subject to the employer shared responsibility provisions in the [ACA]. This Form 1095-C includes information about the health insurance coverage offered to you by your employer." [Also available: Draft of 2026 IRS Form 1094-C: Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns]  MORE >>

"Following a significant increase from 2025 to 2026 and a surprise decrease from 2024 to 2025, the penalties will once again increase substantially in 2027. The (a) penalty will be $3,780 (up from $3,340 in 2026), and the (b) penalty will rise to $5,670 (up from $5,010)."  MORE >>

"Section 419 plans, marketed as legitimate tax deduction vehicles funded by whole life insurance, have been classified by the IRS as abusive tax shelters and consistently rejected by the courts. Plan sponsors face a 100% excise tax on disqualifying dispositions, leaving few legitimate exit strategies for those stuck with large insurance policies held in trust. Transferring plan sponsorship to a related entity that is then sold to a third party with legitimate welfare plan expenses may be the most viable option, though professional guidance is essential."  MORE >>

"Changes to essential health benefits standards: more defrayal by states and no more adult dental services ... Some states could get surprise bill for benefits defrayal ... Pausing review of state EHB benchmark plan applications ... Prohibiting the coverage of adult dental services as EHB ... Deferring to states on network adequacy and essential community providers ... Allowing non-network plans."  MORE >>

"Although Code Section 6039D requires employers to file annual returns for cafeteria plans, the IRS suspended that requirement in 2002. Nevertheless, the DOL's Form 5500 requirement continues to apply to many employee welfare benefit plans that are governed by ERISA. A cafeteria plan is merely a funding vehicle for its component benefit plans and is not itself an ERISA employee welfare benefit plan, but component plans that are ERISA plans (e.g., medical plans or health FSAs) must file Form 5500s unless exceptions apply."  MORE >>

"Employers must post notices in accessible locations. The update gave examples of possible location ... Rules clarify three main requirements: accrual/grant, carryover, and usage.... The updated rules provided an example with a formula to guide employers' determination of the rate of pay."  MORE >>

"The law will be phased in over time, applying to employers based on size ... Employers must provide all Virginia employees, including part-time employees, with up to 40 hours per year of paid sick leave.... Paid sick leave accrued by employees in a prior year must be carried over to the next year.... Leave must be paid at the employee's regular rate of pay.... Employers that already provide employees with at least 40 hours per year of paid time off (PTO) do not need to provide additional leave under the law."  MORE >>

"CVS has filed suit to challenge a Tennessee law that would bar pharmacy benefit managers from owning pharmacies in the state.... [In] the lawsuit, CVS argues that the law is designed to target out-of-state players like them while privileging in-state organizations." [CVS v. Tennessee Board of Pharmacy, No. 26-9999 (M.D. Tenn. complaint filed May 22, 2026)]  MORE >>

"Self-funded group health plans implicate HIPAA ... Ransomware is treated as a presumptive breach ... A thorough and comprehensive risk analysis is critical in the wake of a breach ... Questions employers should be asking: [1] Do we have policies and procedure in place for HIPAA Privacy and HIPAA Security? [2] What about Breach Notification protocols? [3] Are employees with access to PHI completing HIPAA training annually? [4] Do we have a written incident response procedure that addresses ransomware scenarios and HIPAA breach notification timelines?"  MORE >>

10 pages. "Simply matching prior fully insured premiums rarely reflects the true cost structure of a self- funded plan. Claims volatility introduces both risk and opportunity. Favorable experience can generate surplus and long-term savings, whereas adverse experience can create short-term funding pressure. Establishing an appropriate funding margin and surplus policy helps stabilize results and ensure the plan's financial sustainability across multiple years."  MORE >>

"The new legislation aims to level the playing field. By restricting the power of PBMs....[The] Act would: [1] Give patients more choices in where they get their medication, ending the practice of steering customers to PBM-owned pharmacies. [2] Standardize drug payments so that pharmacies are reimbursed fairly, regardless of their size or ownership. [3] Increase transparency in drug pricing[.]"  MORE >>

"As required by statute, the [DOL] annually publishes a final rule updating the civil monetary penalties it assesses. The Bureau of Labor Statistics (BLS) did not publish its October 2025 Consumer Price Index for All Urban Consumers (CPI-U) data due to a lapse in funding. Because the relevant law requires that annual penalty adjustments be based specifically on October CPI-U data -- with no alternative calculation allowed -- the 2026 adjustment is cancelled entirely."  MORE >>

"[T]he Fourth Circuit affirmed the dismissal of a class action in which Plaintiffs attempted to collect a federal judgment against a defunct employer by suing a private equity firm and fifteen related individuals and entities on alter ego and veil-piercing theories.... The Fourth Circuit concluded that because Plaintiffs' suit was based exclusively on veil-piercing and alleged no new or additional ERISA or WARN Act violations, and because their voluntary dismissal of Garrison from the original suit resulted in a judgment against BCI only, the district court correctly held that it lacked federal subject matter jurisdiction." [Messer v. Garrison Investment Group, LP, No. 25-1657 (4th Cir. May 26, 2026)]  MORE >>