In October, the departments of Treasury, Labor and Health and Human Servies (the “agencies”) issued FAQs clarifying how stand-alone fertility benefits may be offered under existing excepted benefit rules. These FAQs were released in response to Executive Order 14216, Expanding Access to In Vitro Fertilization, issued by the Trump administration in early 2025.  The FAQs do not change current rules or regulations. However, the agencies did indicate their intent to issue future regulations that could expand the ways fertility benefits can be offered as a type of limited…

Starting in 2026, the landscape of paid family and medical leave (PFML) is set to shift significantly. Thanks to the One Big Beautiful Bill Act (OBBBA), the Section 45S tax credit is now permanent—and more accessible. This change is intended to encourage broader adoption of PFML policies across U.S. workplaces. What’s Changing? OBBBA introduces several…

The Internal Revenue Service (IRS) has released Revenue Procedure 2025-32 announcing new 2026 inflation-adjusted limits for Health and Dependent Care FSAs and qualified Commuter Benefits. This is in addition to the annual limits previously announced in Revenue Procedure 2025-19 (previous alert). 2026 Health FSA Limits: 2026 Dependent Care FSA Limit: 2026 Commuter Benefit Limits: Client…

The Consolidated Appropriations Act of 2021 (CAA) prohibits group health plans and issuers from entering into agreements with health care providers, third party administrators (TPAs) or other service providers that contain “gag clause” provisions which directly or indirectly restrict the plan or insurer from:  Gag Clause Prohibition Compliance Attestation (GCPCA) Due by December 31:  Group…

The IRS recently issued Revenue Procedures 2025-25 and 2025-26 announcing the 2026 affordability threshold (contribution percentage) for employer-sponsored health plans and adjusted shared responsibility penalty amounts under the Affordable Care Act (ACA).    Background:  Under the ACA, applicable large employers (ALEs) – those with 50 or more full-time equivalent employees – must offer minimum essential coverage…

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (OBBB) into law. The legislation includes several key changes affecting employee benefit plans, including expanded flexibility for telehealth and direct primary care benefits, and enhancements to Health Savings Accounts (HSAs) and Dependent Care Flexible Spending Accounts (DCFSAs). With the exception of the…

Additional states are enhancing paid/unpaid leave policies to align with existing state laws or amending specific entitlements to address a broader need across all populations. The following changes were recently approved expanding existing NYC paid sick leave and Vermont leave policies. NYC’s Enhanced Earned Safe and Sick Time Act (ESSTA) Rules for Prenatal Leave: The…

Many states are updating their paid leave policies to encompass a broader perspective on health, wellness, and social responsibility. The following changes were recently approved expanding existing Colorado, Oregon and Washington policies. Colorado’s Paid Family and Medical Leave Amended: Colorado amended its Family and Medical Leave Insurance (FAMLI) law to provide additional leave for parents…

Maryland has amended its parental leave law, to exempt employers covered by the federal Family and Medical Leave Act (FMLA) from the Maryland Parental Leave Act (MPLA), as clarified by Senate Bill 785.​  Effective Date: ​  Senate Bill 785: ​  Coverage Criteria: ​  Simplified Compliance: ​  Example Scenario: ​  Resources: ​ 

On May 15, 2025 the departments of Labor, Treasury and Health and Human Services (the departments) issued a statement indicating they will temporarily suspend enforcement of the final Mental Health Parity and Addiction Equity Act (MHPAEA) rules issued in September 2024. The statement relates to a lawsuit brought by the ERISA Industry Committee (ERIC) challenging…