The IRS has announced the annual increase in Patient-Centered Outcomes Research (PCOR) fees that must be paid by health insurers and self-insured health plan sponsors.

Rev. Proc. 2025-32 – IRS News Release IR-2025-103 (Oct. 9 2025)

The Centers for Medicare and Medicaid Services issued a final rule on Friday intended to crack down on what it calls improper enrollment in Affordable Care Act plans.

The IRS has released Notice 2025-15 which provides guidance on the Paperwork Burden Reduction Act provisions on how employers and insurers can satisfy the alternative manner of furnishing Forms 1095-B and 1095-C (health insurance coverage statements to individuals)

On December 10 and 11, Congress passed two bills, the Paperwork Reduction Act (HR 3797) and the Employer Reporting Improvement Act (HR 3801), intended to simplify employer’s Affordable Care Act (ACA) reporting requirements.

The IRS has announced the annual increase in Patient-Centered Outcomes Research (PCOR) fees that must be paid by health insurers and self-insured health plan sponsors. PCOR fees were established by the Affordable Care Act (ACA) and are used to support clinical effectiveness research.

The IRS has released the 2025 indexing updates for key percentages related to the Affordable Care Act (ACA). The required contribution percentage, which helps assess whether employer-sponsored health coverage meets the affordable standard under Code Section 4980H, will be adjusted from the previous 9.5% baseline to 9.02% for plan years starting in 2025. This adjustment…

Self-Insured Health Plans

An IRS private letter ruling has concluded that an employer may allow employees to allocate non-elective, discretionary employer contributions among a 401(k) plan, retiree health reimbursement arrangement (HRA), health savings account (HSA), or Code Section 127 educational assistance program (EA Program) without jeopardizing the beneficial tax consequences of these programs.

HIPAA Portability, Privacy & Security