August 2026 Proposed regulations issued by the Department of the Treasury and Internal Revenue Service on Aug. 11, 2026, address dependent care assistance programs (DCAPs), providing long-awaited guidance on the nondiscrimination requirements applicable to existing DCAPs under Section 129. DCAPs allow employers to provide tax-favored benefits to help employees pay for qualifying dependent care expenses. To receive favorable tax treatment, these programs are subject to nondiscrimination rules designed to prevent the benefit from disproportionately favoring highly compensated employees (HCEs). The new proposed regulations provide substantially more detail about how employers should conduct those tests.

Employers interested in adding Trump Accounts to their benefits offerings now have their first detailed framework for doing so. On Aug. 11, 2026, the Department of the Treasury and Internal Revenue Service (the Agencies) issued proposed regulations explaining how employers may contribute to Trump Accounts for employees and their dependents, including the requirements for establishing and administering a Trump Account Contribution Program (TACP). The proposed regulations generally would apply for plan years beginning on or after final regulations are published, but employers may rely on them now. Trump Accounts were created by the One Big Beautiful Bill Act in 2025 as tax-advantaged individual retirement accounts for individuals generally under age 18. In addition to contributions from families and other sources, the law permits employers to make tax-favored contributions through a qualifying employer program.

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

2027 Annual Notices Packet.

September 2026 Group health plan sponsors – particularly sponsors of self-insured plans – should prepare for a series of operational changes to the federal independent dispute resolution (IDR) process under the No Surprises Act. The changes do not take effect all at once. Some requirements are already in effect, while others begin later this year or will be triggered by future implementation of the federal IDR Gateway. This staggered rollout makes coordination with TPAs and other service providers particularly important.

September 2026 o Proposed Regulations Address Employer Contributions to Trump Accounts and Dependent Care Nondiscrimination Testing o New Guidance Regarding Health-Contingent Wellness Programs o Massachusetts Announces Guidance on PFML Tax Treatment o California's Restructured MCO Tax Expected to Increase Group Health Plan Premiums o ACA Affordability Threshold and Penalties Increase in 2027 o Question of the Month: HSA and Telemedicine

Key Takeaways 1.Gain insight into how ERISA applies to health and welfare plans, including health insurance, disability, and more. 2.Understand reporting and disclosure requirements, including annual notices, Summary Plan Descriptions, and Summaries of Benefits and Coverage for small and large groups, fiduciary duties, and how to avoid common compliance pitfalls. 3.Learn how adherence to ERISA safeguards your organization from Department of Labor audits and fines.

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 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.