Read up on our first quarterly blog of 2026.
Tips for Preventing Common ACA Reporting Mistakes
The Affordable Care Act’s (ACA) reporting process can be complex and challenging to navigate. It’s crucial for employers to steer clear of common mistakes to ensure compliance and prevent costly penalties. As a general starting point, the IRS recommends that employers:
- Prepare their returns with correct information;
- Electronically file information returns before the March 31, 2026, deadline;
- File a waiver from electronic filing if necessary; and
- Apply for an extension of time to file if necessary, and ensure filing is completed by the extended due date.
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Individual Coverage HRAs (ICHRAs)
As an alternative to traditional group health plan coverage, employers may offer a type of health reimbursement arrangement (HRA) – an individual coverage HRA (ICHRA) – to reimburse eligible employees for insurance policies purchased in the individual market or Medicare premiums. ICHRAs are available to employers of all sizes, and there are no minimum or maximum contribution requirements.
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Major PBM Reforms Advance in Congress as DOL Proposes New PBM Fee-Disclosure Rule
On Jan. 22, 2026, the House of Representatives passed the Consolidated Appropriations Act (CAA) of 2026, a funding package containing a broad range of healthcare provisions, including significant PBM industry reforms. The Senate passed the legislation on Jan. 30, 2026, with amendments to different parts of the bill, so it will now return to the House for further action. Separately, the U.S. Department of Labor (DOL) announced on Jan. 28, 2026, a proposed rule that would establish new PBM fee-disclosure obligations, further underscoring the federal government’s increasing focus on regulatory oversight of the industry.