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.

Health insurance carriers must issue Medical Loss Ratio (MLR) rebates by September 30. Brokers should remind employers that they have 90 days to decide how participant portions are handled. Learn the rules, options for distribution, and how to guide clients through this compliance step during busy Q4.

On August 13, 2025, a federal trial court struck down the 2017 rules that had expanded employer exemptions from the ACA’s contraceptive mandate. The court ruled the exemptions were arbitrary and capricious, leaving only narrow religious exemptions and an accommodation process in place. Employers who relied on the 2017 rules must now reassess compliance strategies, either providing coverage or working through the formal accommodation process.

Important Updates on IRS 1095-C and 1095-B Forms for 2023 Tax Year Recently, the Internal Revenue Service (IRS) released important...

If an employer filed more than 250 W-2 forms during the prior year, the aggregate cost of coverage must be included in box 12, using Code...

Why the Look-Back Method Matters The look-back measurement method exists because many employees’ hours fluctuate. Counting hours...