This quarter’s highlights cover key regulatory updates, compliance reminders, and market trends affecting employer-sponsored health plans, along with practical considerations to help plan sponsors stay compliant.

Recent IRS guidance gives employers a new way to support employees’ families through tax-favored contributions to children’s Trump Accounts. Here’s what employers should know about how these programs work, contribution limits, and key administrative requirements.

New proposed IRS regulations provide important clarification on DCAP nondiscrimination testing, including a more practical approach to the 55% average benefits test. While the regulations are not yet final, employers may rely on the proposed rules now.

Most employer-sponsored health plans must annually attest that their provider contracts do not contain prohibited “gag clauses” restricting access to cost, quality, or claims data. Here’s what employers should know about the requirement, vendor responsibilities, and the annual CMS attestation process.

The One Big Beautiful Bill Act (OBBBA) created a new employer-sponsored benefit opportunity through Internal Revenue Code §128. Employers may now make tax-favored contributions of up to $2,500 annually to the Trump Account of an employee or an employee's dependent through a Trump Account Contribution Program (TACP).