Affordable Care Act

New and Updated

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Federal

  Updated to reflect information regarding proposed rules on employer contributions to Trump accounts and nondiscrimination rules for dependent care assistance programs, and guidance on rollovers between 401(k) plans and individual retirement accounts under the SECURE 2.0 Act. 

• Type:

  FAQs

  What is the penalty under the Affordable Care Act (ACA) for an employer that offers health coverage that is not considered affordable or does not provide minimum value?

  Updated to reflect the inflation-adjusted penalty for 2027.

• Type:

  FAQs

  What is the penalty under the Affordable Care Act (ACA) for an employer that does not offer health coverage?

  Updated to reflect the inflation-adjusted penalty for 2027. 

• Type:

  Employment Law Guide

  Health Information and Privacy (HIPAA): Federal

  Updated to reflect amendment requiring covered entities to provide an updated HIPAA Notice of Privacy Practices.

• Type:

  Employment Law Guide

  Compliance, Reporting and Disclosure Requirements: Federal

  Updated to reflect Mental Health Parity Final Rule requirements relating to meaningful benefits, effective January 1, 2026. 

• Type:

  50-State Charts

  Health Insurance Exchange Decisions by State

  Updated to reflect Illinois shift to state-based health exchange beginning January 1, 2026.

• Type:

  Editor's Choice

  Mental Health and the Workplace

  Updated with additional resources and streamlined article structure.

• Type:

  Employment Law Guide

  Health Care Benefits: Federal

  Updated to reflect an increase in Patient-Centered Outcomes Research Institute (PCORI) fees, effective for plan or policy years that end on or after October 1, 2025, but before October 1, 2026. 

• Type:

  Legal Timetable

  Patient-Centered Outcomes Research Institute (PCORI) Fee Due for 2026

• Type:

  Legal Timetable

  2025 Patient-Centered Outcomes Research Institute (PCORI) Fee is Due