By NAIFA on 9/15/25 11:05 AM
On September 4, the Department of Health and Human Services (HHS) issued new guidance on expanded eligibility for Affordable Care Act (ACA) catastrophic health insurance plans. The guidance provides that individuals who cannot get premium tax credits or cost-sharing reductions via a health insurance exchange can now qualify for hardship exemptions under the ACA that allow them to purchase catastrophic health insurance. The expanded eligibility takes effect November 1, according to HHS.
By NAIFA on 9/15/25 11:02 AM
In Rev.Proc. 2025-2026, the Internal Revenue Service (IRS) announced inflation adjustment increases in the Affordable Care Act employer mandate penalties. The penalties are based on whether an applicable large employer (ALE) fails to offer affordable health insurance to at least 95 percent of its full-time employees and at least one of those employees receives a premium tax credit to buy individual health insurance. An ALE is an employer with 50 or more full-time equivalent employees. Affordability is measured by employee contributions to the cost of their employer-provided health care—penalties attach if those contributions exceed maximum percentages of their compensation.
By NAIFA on 9/15/25 10:59 AM
Pursuant to a court request for information on timing, three government agencies said their intention is to release new regulations to extend the time permitted to short-term limited duration (STLD) health insurance. STLD health insurance—which currently can be in place for only four months—does not have to comply with most Affordable Care Act (ACA) requirements, including consumer protections and minimum essential benefits.
By NAIFA on 9/15/25 10:51 AM
Attorneys representing plan participants say they will challenge new Department of Labor (DOL) rules that “facilitate” inclusion of private equity as investment options in 401(k) (and other) participant-directed retirement plans. They say that ERISA preempts agency guidance and the President’s executive order directing DOL to “facilitate” inclusion of “alternative investments” (including private equity) in employer-sponsored retirement plans.
By NAIFA on 9/15/25 9:57 AM
The Department of Labor’s (DOL’s) “long term action” regulatory agenda includes an update on white-collar overtime pay eligibility. The Spring 2025 regulatory agenda was released on September 4. This came after DOL pulled its spring agenda last month.
By NAIFA on 9/15/25 9:54 AM
As of August 29, the Centers for Medicare and Medicaid Services (CMS) now requires agents and brokers to sign in anew to their Enhanced Direct Enrollment (EDE) accounts on the Enterprise Portal Federally Facilitated Marketplace (FFM) website after 30 minutes of inactivity. This is a new security requirement.
By NAIFA on 8/15/25 10:02 AM
On August 7, President Trump signed an Executive Order (EO) directing the Department of Labor (DOL), working with other agencies including the Securities and Exchange Commission (SEC) and Treasury, “to facilitate” inclusion of alternative investments in 401(k) plans.
By NAIFA on 8/15/25 9:58 AM
Lawmakers in both the House and Senate are looking at legislation that would allow employers to provide tax-free benefits to their independent contractors. A House Committee approved legislation that would create a safe harbor that would insulate employers and workers from workers being characterized as employees due to the provision of these “portable” benefits. Separately, a Senate committee held a hearing on similar proposals.
By NAIFA on 8/15/25 9:55 AM
On July 30, the Senate Health, Education, Labor and Pensions (HELP) Committee approved two largely administrative ESOP bills. However, the committee’s chairman, Sen. Bill Cassidy (R-LA), withdrew from consideration his larger ESOP bill that would substantially increase the amount of employer stock that can be contributed to ESOP participants’ accounts.
By NAIFA on 8/15/25 9:52 AM
On August 7, the Departments of Labor (DOL), Health & Human Services (HHS) and the Treasury (the tri-agencies) announced the agencies’ intention to initiate a notice-and-comment rulemaking initiative to consider needed amendments to the regulations governing the definition of short-term limited duration (STLD) health insurance.
By NAIFA on 8/15/25 9:49 AM
The enhanced Affordable Care Act (ACA) premium tax credits that were enacted during the COVID epidemic lock-down expire at the end of 2025. Efforts to extend them, and other expiring health insurance rules, could drive a new tax bill this fall.
By NAIFA on 8/15/25 9:46 AM
Sens. Bill Cassidy (R-LA) and Tim Kaine (D-VA) have floated a proposal to create a $1.5 trillion investment fund aimed at extending the solvency of Social Security. The five-year fund would grow until it holds enough money to keep Social Security from running out of money by the projected 2033 date, the Senators say.
By NAIFA on 8/15/25 9:43 AM
On July 28, Acting Employee Benefits Security Administration (EBSA) head Janet Dhillon released new interpretive guidance (RIN 1210–AC10), along with a request for information (RFI) on how to lower pooled employer plan (PEP) fees and other administrative costs. The RFI focuses on “market practices associated with PEPs.”
By NAIFA on 8/15/25 9:40 AM
The Internal Revenue Service (IRS) has announced the 2026 inflation adjustment for determining the affordability of employer-provided Affordable Care Act (ACA) health insurance. For 2026, the affordability standard will be 9.96 percent of a worker’s compensation. Failure to adhere to the affordability standard results in a “shared responsibility” penalty imposed on employers.
By NAIFA on 8/15/25 9:37 AM
The House Ways & Means Committee’s Subcommittees on Health and Oversight held a hearing on July 22 to look into the Medicare Advantage (MA) program. NAIFA submitted comments on the issue.
By NAIFA on 8/15/25 9:35 AM
The National Conference of Insurance Legislators (NCOIL), at their July 17-18 summer meeting, held a general session on “trends and innovations” in the long-term care insurance marketplace. The session emphasized the urgency for planning ahead for long-term care needs, and highlighted the need for both public and private solutions to the problem of financing the care of aging individuals who need help to remain in their own homes.
By NAIFA on 7/15/25 11:00 AM
On July 4, President Trump signed into law H.R.1, the $3.3 trillion budget reconciliation spending and tax cuts bill. The Senate passed the measure on July 1, by a 50-50 vote with the tie broken by Vice President JD Vance. The Senate made a raft of changes to the version the House passed on May 22. The House approved the Senate-passed measure, without changes, on July 3, by a 218 to 214 vote. Enactment came after multiple all-night, high-drama, tension-filled days as Congress raced to meet their target July 4 date for signing the measure into law.
By NAIFA on 7/15/25 10:56 AM
H.R.1, which is now the law of the land, permanently extends the 20 percent deduction for qualifying noncorporate business income (QBI).
The end result came after a rollercoaster of a journey through the legislative process. The House version increased the deduction to 23 percent and added restrictions on eligibility for the deduction. The Senate version dropped the deduction back to 20 percent and ultimately dropped new restrictions on eligibility for the deduction.
By NAIFA on 7/15/25 10:53 AM
The new law makes permanent enhanced business loan interest and depreciation rules. The Senate version, which was enacted into law, changed the House version of the bill that enhanced interest deductibility and depreciation rules for only five years.
By NAIFA on 7/15/25 10:51 AM
H.R.1, the budget reconciliation bill enacted into law on July 3, includes a provision that permanently increases the estate tax exemption to $15 million ($30 million for married couples). The base year for indexing the $15 million exemption amount was changed to 2025.
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