The Affordable Care Act’s (ACA) enhanced premium tax credits for low-income earners needing individual coverage were first expanded under the American Rescue Plan Act (ARPA) of 2021 and extended through 2025 under the Inflation Reduction Act (IRA). These subsidies are now set to expire on December 31, 2025. This has been a hotly debated issue and was in part what Congress and the President were fighting about, which led to the government shutdown. Objectively, these enhanced

The various federal agencies regularly release Affordable Care Act (ACA) and other indexed dollar limits for health and group benefit plans. We have updated the chart  (last published July 2025) to reflect the recently revised final ACA cost sharing limit amounts for 2026 based on the new HHS methodology for calculating the limits. *PCORI fee amounts are generally effective for plan years ending on or after October 1st of the referenced year and before October 1st of the foll

Each year group health plan (GHP) sponsors that provide prescription drug (Rx) coverage are required to annually disclose to Medicare...

On July 4, 2025, a major tax and spending bill was signed into law, commonly referred to as the One Big Beautiful Bill Act (the “OBBB”)....

President Donald Trump’s  One Big Beautiful Bill (OBBB) was signed into law on July 4th. The OBBB was subject to intense negotiation and...

The various federal agencies regularly release Affordable Care Act (ACA) and other indexed dollar limits for health and group benefit...

The Patient-Centered Outcomes Research Institute (“PCORI”) fee was established as part of the Affordable Care Act (“ACA”) to fund medical...

The Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act (MHPAEA) generally requires parity between a group...

The various federal agencies regularly release Affordable Care Act (ACA) and other indexed dollar limits for health and group benefit...

At the end of 2024, Conner Strong & Buckelew provided an Update  on new Affordable Care Act (ACA) employer reporting changes signed into...