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.

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.

If an employer decides to vary employer contributions based on business-related classifications, they are generally allowed to do so as...