The Affordable Care Act requires health insurance issuers and self-insured plan sponsors to pay Patient-Centered Outcomes Research Institute (PCORI) fees. The fees are reported and paid annually using IRS Form 720.
For plan years ending in 2024, Form 720 and full payment o...
Patient-Centered Outcomes Research Institute Fees (PCORI)
The Affordable Care Act imposes a fee on employers that sponsor certain self-insured health plans to help fund the Patient-Centered Outcomes Research Institute (PCORI). PCORI fees support research to evaluate and compare he...
On May 1, 2025, the IRS released Rev. Proc. 2025-19, announcing the 2026 health savings accounts (HSAs) and high deductible health plans (HDHPs) inflation-adjusted amounts, which are:
Annual HSA contribution limits:
Executive Order Directs Federal Agencies to Improve Health Care Price Transparency
Small Businesses Expect to Increase Employee Count in 2025
Forms 1094 & 1095: Forms, Instructions, & Deadlines
The Affordable Care Act requires applicable large employers (ALEs)—generally those with 50 or more full-time employees—to report information to the IRS and to their full-time employees about their compliance with the employer shared responsi...
Federal Court Vacates DOL's Final Overtime Rule Nationwide
IRS Releases Health FSA Limit for 2025
The IRS recently released Revenue Procedure 2024-40 (Rev. Proc. 24-40), which includes the inflation-adjusted limit for 2025 on employee salary reduction contributions to health flexible spending accounts (FSAs). For plan years beginning in 2025, the a...
OSHA Proposes Heat Injury and Illness Prevention Standard
OSHA recently published a notice of proposed rulemaking in the Federal Register to protect workers from heat injury and illness. If finalized, the new standard would apply to all employers conducting indoor and outdoor work in all ge...
Oct. 15 Deadline for Medicare Part D Coverage Notices
Employers must notify Medicare-eligible policyholders if their prescription drug coverage is credible or not.
