As employers face another year of significant health plan cost increases, many are taking a closer look at self-funding as a potential way to gain greater control over their health plan costs. But the financial analysis should not be the only item on the to-do list. Moving from a fully insured health plan to a self-funded arrangement can also change an ...
Since the enactment of the Employee Retirement Income Security Act (ERISA) in 1974, Employee Stock Ownership Plan (ESOP) transactions have been heavily scrutinized by Employee Benefits Security Administration (EBSA), the enforcement arm of the U. S. Department of Labor. Historically, EBSA has seen ESOPs as an area fraught with opportunity to ...
PTO cash-out provisions are common. They also tend to be one of those handbook provisions that employers carry forward year after year without giving them much thought. But a seemingly simple option to cash out unused PTO can create an unexpected tax problem for employees.
On October 6, 2026, the Departments of Labor, Health and Human Services, and the Treasury issued a final rule that makes significant changes to the Transparency in Coverage requirements. The final rule is effective December 7, 2026, with many of the consumer disclosure changes applying for plan years beginning on or after January 1, 2027.
As employers work toward the year-end deadline for adopting SECURE 2.0 amendments, most of the attention has been focused on what provisions should be included in the amendment. Should the plan add a new optional feature? How should mandatory changes be incorporated? Is the amendment language accurate? These are all important questions ...
In our recent article, we discussed how paid family and medical leave (PFML) programs have become an increasingly important compliance consideration for employers with multi-state workforces. Employers should also be aware of another developing issue: the federal tax treatment of PFML contributions and benefits.
In 2025, the IRS issued Revenue ...
Ohio legislators introduced Senate Bill 396 this spring, which would establish a state paid family and medical leave (PFML) insurance program. Although the bill remains in the early stages of the legislative process, it serves as a reminder that PFML requirements have become a significant compliance consideration for employers with multi-state ...
We have written several blogs over the years addressing whether employers can charge employees more for health coverage if they use tobacco. The short answer is yes, but only if the surcharge satisfies HIPAA and Affordable Care Act wellness program rules. Since then, employers sponsoring tobacco surcharge programs have found themselves ...
Beginning in 2026, participants whose prior-year FICA wages exceeded $150,000 in 2025 (indexed for inflation in later years) must make any catch-up contributions on a Roth basis rather than a pre-tax basis. While many employers have worked closely with payroll providers and recordkeepers to implement the new rules, errors can still occur, and we ...
Most employers know that health coverage generally must continue during Family and Medical Leave Act (FMLA) leave. The more difficult questions tend to arise later when premiums were never collected, or an employee fails to return from leave. Here are a few FMLA rules employers should keep in mind.