Blog & Resources

January is ACA danger season. Reporting rules have shifted, enforcement timelines have expanded, and premium increases are reshaping employee conversations. This January isn’t just about deadlines – it’s about understanding what changed, what’s commonly missed, and how advisors can help employers stay compliant without unnecessary panic.

Employers must submit their annual gag clause compliance attestation online by Dec. 31, even if they already know a prohibited gag clause may exist. Recent federal guidance confirms that filing on time, with clear disclosure, is still required. This post explains how employers can submit the attestation in good faith, document concerns, and avoid unnecessary compliance risk.

The IRS finalized 2025 ACA reporting instructions on October 30, 2025. While most requirements remain unchanged, employers may now provide Forms 1095-B and 1095-C only upon request if a compliant notice is posted on a public website. New Jersey residents are the exception and must still receive forms proactively. Deadlines and reporting codes remain the same, but accuracy matters more than ever.

The One Big Beautiful Bill expanded HSA flexibility, but IRS Notice 2026-5 adds critical detail brokers must understand. From retroactive telehealth relief to new rules for Direct Primary Care and Bronze plans, this guidance affects plan design, payroll treatment, and employee communications heading into 2026.

Flexible Spending Arrangements (FSAs) and Dependent Care Assistance Programs (DCAPs) allow employees to save on health and dependent care costs using pre-tax dollars, while helping employers reduce payroll taxes and strengthen their benefits package. Understanding eligibility, annual IRS updates, contribution limits, and compliance rules is essential for maximizing value and ensuring these programs remain both effective and compliant.