Tag: ACA
Employee Benefits Compliance Brief September 2026
Proposed Regulations Address Employer Contributions to Trump Accounts and Dependent Care Nondiscrimination Testing The Department of the Treasury and the IRS have issued proposed regulations providing guidance on employer contributions to Trump Accounts and clarifying nondiscrimination testing for dependent care assistance plans (DCAPs). The proposed regulations address Internal Revenue Code Section 128, which governs tax-favored employer contributions…
July Compliance Briefing
Understanding the Medical Loss Ratio When employers purchase fully insured health coverage, they expect premium dollars to be used primarily for employee health care, not excessive administrative costs or insurer profits. One of the Affordable Care Act’s (ACA) lesser-known consumer protection provisions helps ensure that happens through the Medical Loss Ratio (MLR) requirements. The ACA…
Employee Benefits Compliance Brief June 2026
IRS Releases 2027 HSA, HDHP, and Excepted-Benefit HRA Limits The Internal Revenue Service (IRS) has released the inflation-adjusted health savings account (HSA), high-deductible health plan (HDHP), and excepted-benefit health reimbursement arrangement (HRA) limits for 2027. These annual adjustments provide employers with an early opportunity to evaluate benefit strategies, update employee communications, and prepare plan documents…
2026 ACA Reporting Guide: Key Deadlines and Compliance Requirements
Employers must prepare for Affordable Care Act (ACA) reporting covering the 2025 calendar year. Staying ahead of these deadlines is critical for Applicable Large Employers (ALEs) and providers of self-insured health plans. Who is Required to Report? Reporting obligations under Internal Revenue Code Sections 6055 and 6056 fall into two main categories: Self-Insured Health Plan…
Compliance Recap | November 2025
THE ANNUAL GAG CLAUSE ATTESTATION DUE DEC. 31, 2025 Under the rules adopted by Congress in the Consolidated Appropriations Act, 2021 (CAA), group health plans and health insurance issuers of both fully insured and self-funded plans must certify that their contracts with providers, networks, third-party administrators (TPAs), pharmacy benefit managers (PBMs), or other service providers…
Meeting the ERISA Deadline: Handling MLR Rebates
Employers with insured health plans may have received a Medical Loss Ratio (MLR) rebate from their health insurance carrier this year. Rebates were required for plans not meeting the 2024 MLR standards and had to be issued by September 30, 2025, either as premium credits or lump-sum payments. If any part of the rebate qualifies…
What Brokers Should Be Doing Now to Get Clients ACA-Ready
How to position yourself as a trusted ACA compliance advisor For brokers and benefits advisors, Q4 planning doesn’t start in October. It starts now. September marks a critical moment in the annual ACA compliance cycle, when employers begin thinking about year-end strategies, benefits renewals, and how to avoid last-minute reporting panic. That makes now the perfect…
Compliance Recap July 2025
THE ONE BIG BEAUTIFUL BILL ACT IMPACT ON EMPLOYEE BENEFITS The One Big Beautiful Bill Act of 2025 (OBBBA) introduces permanent changes to a range of employee benefits, creating a more stable and generous framework for employers and employees. HDHPs and HSAs Telehealth Services: High-deductible health plans (HDHPs) can now permanently cover telehealth before deductibles…
Compliance Recap | July 2025
THE ONE BIG BEAUTIFUL BILL ACT IMPACT ON EMPLOYEE BENEFITS The One Big Beautiful Bill Act of 2025 (OBBBA) introduces permanent changes to a range of employee benefits, creating a more stable and generous framework for employers and employees. HDHPs and HSAs Telehealth Services: High-deductible health plans (HDHPs) can now permanently cover telehealth before deductibles…
Compliance Recap | June 2025
SUPREME COURT AFFIRMS PREVENTIVE CARE PROTECTIONS UNDER THE ACA The U.S. Supreme Court has upheld a critical component of the Affordable Care Act (ACA), reinforcing the requirement that health insurers provide coverage for preventive services recommended by a federal expert panel. The decision ensures that Americans will continue to have access to early detection and…