Key Takeaways Gain insight into ERISA's application to health and welfare plans, including health insurance, disability, and more. Learn about reporting and disclosure requirements, including annual notices, the Summary Plan Description, and Summary of Benefits and Coverage for small and large groups, fiduciary duties, and common compliance pitfalls. Understand how adherence to ERISA safeguards your organization from Department of Labor audits and fines.

The One Big Beautiful Bill Act Impact on Employee Benefits The One Big Beautiful Bill Act of 2025 (OBBBA) introduces permanent changes to a range of employee benefits, creating a more stable and generous framework for employers and employees. HDHPs and HSAs o Telehealth Services: High-deductible health plans (HDHPs) can now permanently cover telehealth before deductibles are met (effective for 2025 plan years). o Direct Primary Care: Beginning in 2026, fixed-fee primary care arrangements (≤$150/month for individuals) are compatible with health savings accounts (HSAs)and eligible as medical expenses. Primary care services do not include procedures that require general anesthesia, prescription drugs (other than vaccines), or lab services not typically administered in an ambulatory primary care setting. o Expanded HDHP Eligibility: Bronze and catastrophic ACA Exchange plans will qualify as HDHPs (effective in 2026).

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

Guide to Controlled Groups and Affiliated Service Groups

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.

Attend this month's webinar to learn the importance of the Health Insurance Portability and Accountability Act (HIPAA) in protecting health information in light of the rising concerns about data breaches and cybersecurity threats. Key Takeaways 1. Understand employer obligations in safeguarding protected health information (PHI), complying with HIPAA's privacy and security rules, and preparing for potential data breaches. 2. Learn the roles and responsibilities of insurance carriers, TPAs, and PBMs. 3. Gain insight into cybersecurity best practices and steps to take in the event of a breach.

July 2025 o Employee Benefits | Upskilling as a Strategic Investment o Workplace Culture | Building a Culture of Continuous Learning o Dear HR Manager | Exploring a Four-Day Workweek

July 5, 2025 June saw the Supreme Court uphold and affirm the authority of the Department of Health and Human Services (HHS) to appoint and oversee members of the body that evaluates and recommends preventive treatments as part of the Affordable Care Act. Employers can review their options should they receive a medical loss ratio rebate from their carrier. The HHS updated 2026 cost-sharing limits, and the Supreme Court upheld Tennessee's ban on gender-affirming care for minors.

July 8, 2025 President Trump's "One Big Beautiful Bill" Act (the "OBBB" or the "Act") was passed by Congress on July 3, 2025. The OBBB is not generally considered a benefits bill, but it does contain a few helpful provisions for employers and other plan sponsors. Earlier versions of the OBBB contained more expansive provisions related to Individual Coverage HRAs (ICHRAs). However, employers and plan sponsors will want to pay attention to the changes that made it into the final Act, addressing health savings accounts (HSAs), dependent care flexible spending accounts (FSAs), student loan repayment assistance, and newly created "Trump Accounts."