Form 5500 Deadline Is July 31

Each year, employers that are subject to the Employee Retirement Income Security Act of 1974 (ERISA) must electronically file an annual report (Form 5500) for each employee benefit plan they maintain unless a filing exemption applies.

PCORI Fees Due July 31, 2026

The Affordable Care Act (ACA) requires health insurance issuers and self-insured plan sponsors to pay Patient-Centered Outcomes Research Institute fees (PCORI fees).

The Daybright Digest • June 2026

On May 13, 2026, the U.S. Departments of Labor, Health and Human Services, and the Treasury (the Departments) issued a proposed rule that would create a new category of limited excepted benefits that
employers can use to offer fertility benefits.

The Daybright Digest • May 2026

The Centers for Medicare and Medicaid Services (CMS) has released a final rule that exempts accountbased plans, such as health reimbursement arrangements (HRAs) and health flexible spending accounts
(FSAs), from Medicare Part D disclosure requirements.

The Daybright Digest • April 2026

On March 9, 2026, the IRS released two proposed rules regarding Trump Accounts. Created by the One Big Beautiful Bill Act,
Trump Accounts are a new type of tax-favored savings account for children under the age of 18 that will be available later in
2026.