January 2026 benefit brief: ACA reporting, price transparency and more

As we move into 2026, benefits compliance remains a moving target. From Affordable Care Act (ACA) reporting deadlines to evolving federal transparency requirements, plan sponsors need to stay informed to avoid penalties and prepare for what’s next.  

This benefit brief bulletin highlights the most important regulatory updates, including ACA reporting guidance, CMS proposals impacting account-based plans and new developments in health plan price transparency. 

Affordable Care Act (ACA) reporting 

ACA upcoming deadlines and cheat sheet 

ACA reporting under Sections 6055 and 6056 for the 2025 calendar year is due in early 2026. This ACA bulletin outlines the deadlines for ACA reporting for the 2025 calendar year. Also, access this ACA cheat sheet to get the major deadlines and penalties that apply for 2025 calendar year reporting. 

• Get the ACA bulletin 

• Get the ACA cheat sheet 

Legal update 

CMS proposes eliminating creditable coverage disclosure obligation for account-based plans 

CMS released a proposed rule that would exempt account-based plans such as health reimbursement arrangements (HRAs), health flexible spending accounts (FSAs) and health savings accounts (HSAs) from creditable coverage disclosure requirements.  

• Download the full legal update to get more details. 

Trump Administration Proposes Improvements to Health Plan Transparency Requirements 

On Dec. 19, the U.S. Departments of Labor, Health and Human Services and the Treasury released a proposed rule to improve price transparency disclosure requirements for non-grandfathered group health plans and health insurance issuers.  

• View the proposed rule and its details in this legal update. 

Next steps 

With multiple compliance changes on the horizon, early awareness is key. Whether you’re preparing for ACA reporting, tracking CMS rulemaking or evaluating how new transparency requirements may affect your health plan, these updates provide a practical snapshot of what matters now and what to watch in 2026. Be sure to review the linked resources for deeper guidance and next steps as regulations continue to evolve.