A message from our Senior Vice President – David Smith, JD REBC,
Senior Vice President of Employee Benefits
As we begin 2026, we recognize the challenges ahead—from rising costs and evolving compliance requirements to ongoing marketplace uncertainty. Through it all, we’re energized by the opportunity to work alongside our clients to navigate these changes together.
Our foundation has always been built on strong partnerships, open and honest communication, and a genuine commitment to listening to your needs. In the year ahead, our team will continue integrating more closely with our colleagues at Brown & Brown, creating a seamless, unified platform designed to serve you more effectively across multiple fronts.
We’re excited about what this next chapter means for you and how we can continue enhancing our services while remaining steadfast in our service commitment—now and into the future. Thank you for your continued trust and confidence. We look forward to working with you throughout 2026 and beyond.
2025 W-2 Reporting: Employer Health
Coverage Rules
The February 2, 2026, deadline for the 2025 W-2 Form is near. Under the ACA, employers filing 250 or more W-2s must report the aggregate cost of employer-sponsored health coverage in Box 12, code DD. This is informational and does not affect tax liability. QSEHRA benefits must be reported using Code FF. With electronic filing required for 10+ forms, ensure you are compliant with all coverage calculations and reporting protocols today.
Medicare Part D: CMS Proposes Major Changes for 2027
CMS released a proposed rule for 2027 affecting Medicare Part D creditable coverage. It aims to exclude account-based plans like HRAs and HSAs from Notice of Creditable Coverage obligations. The proposal also sunsets the current simplified determination method, requiring a revised method that requires plans to cover 73% of drug costs. Review this proposal now to understand how your 2027 plan design and reporting duties may change.
When an Employee Dies: What Happens Next?
The loss of an employee is deeply personal, but employers still face critical payroll and benefits decisions. Who receives final wages? What about bonuses or commissions? And what does state law require?
Read our full article to understand how to navigate these situations with clarity and confidence.
ACA Reporting Season: Essentials & Must-Know Highlights
As the Affordable Care Act (ACA) reporting season for the 2025 calendar year ramps up, join us for our annual webinar focusing on the detailed ACA reporting requirements to help your organization prepare. SHRM credit (1 PDC) will be offered to those who attend the entire one-hour live session.
Risk Strategies, Part of the Brown & Brown Team, is recognized by SHRM to offer Professional Development Credits (PDCs) for SHRM-CP® or SHRM-SCP® recertification activities.
