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.