2026 Newfront EB Compliance Guides
Published January 7, 2026
Enjoy these compliance guides covering common employee benefits issues and strategies for employers!
2026 Newfront ACA Employer Mandate & ACA Reporting Guide
Covers the ACA employer mandate basics for ALEs to avoid potential penalties
Who qualifies as a full-time employee under the mandate and why it matters
Overview of the ACA reporting requirements for employers, including recent changes
2026 Newfront COBRA for Employers Guide
A full summary of the COBRA basics from qualifying events, elections/payment, and coverage options
Deep dive on persistent issues such as COBRA subsidies, M&A, Medicare, and domestic partners
Best practice approaches for employers who largely delegate operations to a COBRA TPA
2026 Newfront Compliance Considerations for Self-Insured Plans Guide
A practical step-by-step guide for employers transitioning to self-insured plans or reviewing
compliance for established plansAddressing ACA reporting, CAA transparency, HIPAA, ERISA, PCORI, §105(h), COBRA, domestic
partner, LOA, and other considerationsA quick reference checklist for employers maintaining a self-insured group health plan
2026 Newfront ERISA for Employers Guide
An overview of the basic plan document and SPD content and distribution rules
Understanding the core four fiduciary duties for employers with respect to health and welfare plans
The Form 5500, SAR, eligibility, preemption, and common situations where it’s difficult to determine
whether a benefit is subject to ERISA
2026 Newfront Fringe Benefits for Employers Guide
Benefits designed to recruit and retain employees beyond the standard H&W offerings
Specialty HRAs, LSAs, commuter, education/student loan, adoption benefits, Trump Accounts, etc.
that add significant valueReviews many potential compliance pitfalls that many have not considered
2026 Newfront Go All the Way With HSA Guide
A full overview of everything HDHP/HSA
HSA eligibility, contributions, distributions, and all the tricky issues that arise
Includes multiple new forms of relief and changes (including the OBBB) to expand/improve HSAs in
recent years
2026 Newfront Health Benefits for Domestic Partners Guide
The enduring challenge of imputed income tax issues for domestic partner coverage, plus how
employees can in some cases avoid itHow employers expand eligibility with the optional company-defined domestic partnership category
Where state insurance law imposes equal coverage rules for registered domestic partners
2026 Newfront Health Benefits While on Leave Guide
The rules that apply to maintaining health coverage during FMLA and other state-protected leaves
How employers can address the desire to continue active coverage during a non-protected leave
Reminders of the tricky ACA employer mandate issues that can arise in a leave context
2026 Newfront HIPAA Training for Employers Guide
A one-hour recorded HIPAA training session with sign-in sheet to satisfy the required training for
employers with self-insured health plansTackles both HIPAA portability and privacy issues affecting employers from a compliance and
practical perspectiveFull overview of the privacy and security issues facing employers, including recent changes and a
summary checklist to point employers in the right direction moving forward
2026 Newfront ICHRA for Employers Guide
Are ICHRAs the new 401(k) as a true defined contribution health plan alternative?
A forward-looking review of how ICHRAs have developed and where they are headed
Guidance addressing the compliance and administrative challenges that still present concerns
2026 Newfront M&A for H&W Employee Benefits Guide
Covering the top five issues for health and welfare plans that typically arise in the M&A context
Employer decisions and strategies on combining plans, including an overview of MEWA concerns
The ACA employer mandate, ACA reporting, COBRA, and health FSA matters to assess
2026 Newfront Medicare for Employers Guide
Answering common questions on the relationship between group health plans and Medicare that
arise as employees reach age 65How Medicare interacts with active coverage vs. COBRA, and the important pitfalls to avoid
Understanding how and when Medicare affects HSA eligibility, plus employer/employee strategies
2026 Newfront Summary of Benefits and Coverage (SBC) Guide
The ACA’s answer to a short, apples-to-apples comparison among multiple offerings
A review of the required content, when/what/how/who for providing the SBCs to employees, and the
special mid-year advance notice rulesSBCs continue to evolve as the language requirements periodically update with new templates
2026 Newfront San Francisco Health Care Security Ordinance (HCSO) Guide
Understanding San Francisco’s uniquely challenging law for employers requiring specific levels of
health care expenditures for employeesWhich employees can be excluded, including voluntary waiver rules and strategies
How employers can comply for certain employees by contributing to the City Option to fund an MRA
2026 Newfront San Francisco Paid Parental Leave Ordinance (PPLO) Guide
Understanding San Francisco’s uniquely challenging law for employers to supplement compensation
for employees on new child bonding leaveHow PPLO compensation interacts with California PFL to provide full pay to employees on leave
Common issues that arise, including compliance strategies that employers have developed
2026 Newfront Section 125 Cafeteria Plans Guide
Why Section 125 matters as a crucial safe harbor from the doctrine of constructive receipt
The challenging rules governing how employees can make and change elections
The use-it-or-lose-it rule and its exceptions, plus strategies to address the dreaded dependent care
FSA 55% average benefits nondiscrimination test
2026 Newfront Wellness Program Guide
Understanding the many different forms of wellness programs and the many different intersecting
(and typically unrelated) areas of law that govern complianceAn overview of the complex legal scheme for wellness programs that can catch many by surprise
How to deal with uncertainty after courts ordered the EEOC to vacate portions of the ADA/GINA rules
Additional 2026 Newfront EB Resources
Disclaimer: The intent of this analysis is to provide the recipient with general information regarding the status of, and/or potential concerns related to, the recipient’s current employee benefits issues. This analysis does not necessarily fully address the recipient’s specific issue, and it should not be construed as, nor is it intended to provide, legal advice. Furthermore, this message does not establish an attorney-client relationship. Questions regarding specific issues should be addressed to the person(s) who provide legal advice to the recipient regarding employee benefits issues (e.g., the recipient’s general counsel or an attorney hired by the recipient who specializes in employee benefits law).
