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compliance

IRS Proposes Long-Awaited Nondiscrimination Testing Rules for Dependent Care Assistance Programs

Proposed regulations issued by the Department of the Treasury and Internal Revenue Service on Aug. 11, 2026, address dependent care assistance programs (DCAPs), providing long-awaited guidance on the nondiscrimination requirements applicable to existing DCAPs under Section 129. DCAPs allow ...

New Trump Account Proposed Regulations Give Employers a Roadmap for Implementation

Employers interested in adding Trump Accounts to their benefits offerings now have their first detailed framework for doing so. On Aug. 11, 2026, the Department of the Treasury and Internal Revenue Service (the Agencies) issued proposed regulations explaining how employers may contribute to ...

No Surprises Act IDR Changes

Group health plan sponsors – particularly sponsors of self-insured plans – should prepare for a series of operational changes to the federal independent dispute resolution (IDR) process under the No Surprises Act. The changes do not take effect all at once. Some requirements are already in ...

Compliance Brief | August 2026

DOL Proposes New, Additional Electronic Delivery Safe Harbor for Group Health Plans The U.S. Department of Labor (DOL) has proposed a new optional electronic disclosure safe harbor that would expand the way ERISA-covered group health plans provide required notices and disclosures to ...

Compliance Brief | July 2026

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 ...

IRS Releases 2027 Limits for HDHPs and HSAs

The IRS recently issued Revenue Procedure 2026-24 in which it announced the 2027 inflation-adjusted amounts that apply to health savings accounts (HSAs), excepted benefit health reimbursement arrangements (EBHRAs), and high-deductible health plans (HDHPs). The newly announced figures result in ...

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 ...

Compliance Brief | May 2026

A New Era of Health and Welfare Fiduciary Litigation Health and welfare plan fiduciaries are entering a period of increased legal scrutiny. For many years, fiduciary litigation under the Employee Retirement Income Security Act of 1974 (ERISA) focused primarily on retirement plans, and ...

Frequently Asked Questions about the Patient-Centered Outcomes Research Institute (PCORI) Fee

Updated April 2026 Q1: To what plans does the PCORI fee apply? A1: All plans that provide medical coverage to employees owe this fee. Medical coverage includes preferred provider (PPO) plans, health maintenance organization (HMO) plans, point-of-service (POS) plans, high deductible health ...

Compliance Brief | April 2026

April 2026 DOL Extends Comment Period on Proposed PBM Fee Disclosure Rule April 15 Deadline for 2025 HAS Contributions and Corrections RxDC Reporting for 2026: What Employers Need to Know About Prescription Drug Data Collection Question of the Month DOL Extends Comment Period on Proposed PBM ...

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