Compliance Notices

While opposite-sex and same-sex marriages are permitted nationwide, today’s workforce presents a wide variety of relationship arrangements for which a domestic partner benefit offering provides more flexibility.

On Dec. 2, 2025, the IRS issued Notice 2025-68 announcing upcoming regulations and providing initial guidance regarding Trump Accounts.

On Dec. 2, 2025, the IRS issued Notice 2025-68 announcing upcoming regulations and providing initial guidance regarding Trump Accounts.

On Dec. 2, 2025, the IRS issued Notice 2025-68 announcing upcoming regulations and providing initial guidance regarding Trump Accounts.

On Dec. 9, 2025, the IRS issued Notice 2026-5, providing guidance on the expanded availability of health savings accounts (HSAs) under the One Big Beautiful Bill Act (OBBBA), which was signed into law by President Donald Trump on July 4, …

The Centers for Medicare and Medicaid Services (CMS) has finalized the latest round of Medicare drug price negotiations, selecting 15 high-cost drugs covered under Medicare Part D for reduced pricing.

This calendar highlights important compliance due dates for employee health and welfare benefits.

This calendar highlights important state-specific compliance due dates for employee health and welfare benefits. For federal compliance due dates, see our federal compliance calendar.

President Donald Trump recently signed a major tax and spending bill, commonly referred to as the “One Big Beautiful Bill Act” (OBBB Act), into law. The OBBB Act includes changes for employee benefit plans.

Employers must provide a summary annual report (SAR) to plan participants by Sept. 30, 2025, for calendar-year plans if the employee benefit plan’s Form 5500 deadline was not extended. Plans exempt from the annual Form 5500 filing requirement are not …

Employers with insured group health plans may soon receive a medical loss ratio (MLR) rebate from their health insurance issuers. Issuers who did not meet the applicable MLR percentage for 2024 must provide rebates to plan sponsors by Sept. 30, …

The U.S. Department of Labor (DOL), through its Employee Benefits Security Administration (EBSA), has released a new model Employer CHIP Notice with information current as of July 31, 2025.