August 2026 o DOL Proposes New, Additional Electronic Delivery Safe Harbor o New Jersey Family Leave Act Expands Employer Responsibilities o SBC vs. SPD: Understanding Two Required Health Plan Disclosures o CMS Announces End of Medicare Part D Premium Stabilization Demonstration o ACA Affordability Threshold Increases to 10.22% for 2027 o Question of the Month: FSA Limits

UNITED BENEFIT ADVISORS® (UBA) is the nation's leading independent employee benefits advisory organization with more than 200 offices throughout the United States and Canada. UBA empowers 2,000+ advisors to maintain independence while capitalizing on each other's shared knowledge and market presence to provide best-in-class services and solutions.

Frequently Asked Questions about the Patient-Centered Outcomes Research Institute (PCORI) Fee

Guide to Controlled Groups and Affiliated Service Groups

Key Takeaways 1. Learn the core COBRA requirements and how they apply during organizational transitions and workforce reductions. 2. Gain clarity on employer responsibilities during M&A events including successorship rules, plan continuity, and communication timelines. 3. Develop a practical framework for handling COBRA in layoffs and furloughs, and coordinating with Medicare to reduce compliance risk and ensure a smooth participant experience.

June 2026 o Employee Benefits | Building Benefits That Employees Actually Value o Workplace Culture | The Leadership Visibility Advantage o Dear HR Manager | Encouraging Participation without Pressure

June 2026 o IRS Releases 2027 HSA, HDHP, and Excepted-Benefit HRA Limits o PCORI Fees Due July 31 o Summary of Material Modifications Due July 29 for Calendar-Year Health Plans o Form 5500 Deadline Approaching for Calendar-Year Group Health Plans o Question of the Month: Missed Form 5500 Filings

June 12, 2026 The IRS recently issued Revenue Procedure 2026-24 in which it announced the 2027 inflation-adjusted amounts that apply to health savings accounts (HSAs), excepted benefit health reimbursement arrangements (EBHRAs), and high-deductible health plans (HDHPs). The newly announced figures result in increases in the applicable limits for 2027, including the maximum contribution limit for an HSA, the maximum amount that can be made newly available in an EBHRA, the minimum permissible deductible for an HDHP, and the maximum limit on out-of-pocket expenses for in network services (e.g., deductibles, copayments and other amounts aside from premiums) for qualifying HDHPs. These limits will differ depending on whether an individual is covered by a self-only or family coverage tier under an HDHP. The maximum permitted catch-up HSA contribution for eligible individuals who are 55 or older at any time during 2027 is not inflation adjusted and remains unchanged for 2027.