Compliance
2026 Open Enrollment Checklist
To prepare for open enrollment, employers that sponsor health plans should be aware of compliance changes affecting the design and administration of their plans for plan years beginning on or after Jan. 1, 2026. These changes include limits adjusted for inflation each year, such as the Affordable Care Act’s (ACA) affordability percentage and cost-sharing limits for high deductible health plans (HDHPs). Employers should review their health plan’s design to confirm that it has been updated, as necessary, for these changes.
In addition, any changes to a health plan’s benefits for the 2026 plan year should be communicated to plan participants through an updated Summary Plan Description (SPD) or a Summary of Material Modifications (SMM).
Plan Design Issues
-
ALEs should confirm that one of their health plan options will satisfy the ACA’s affordability standard for the 2026 plan year.
-
Employers with HDHPs should confirm that their plan’s deductible and out-of-pocket maximum comply with the 2026 limits.
-
Employers should communicate plan design changes to employees as part of the open enrollment process.
Participant Notices
Health plan sponsors should also confirm that their open enrollment materials contain certain required participant notices, such as the summary of benefits and coverage (SBC), when applicable. Some participant notices must also be provided annually or upon initial enrollment. Employers should consider including these notices in their open enrollment materials to minimize costs and streamline administration.
Links and Resources
-
Revenue Procedure 2025-19, which includes the inflation-adjusted limits for health savings accounts (HSAs) and HDHPs for 2026
-
Revenue Procedure 2025-25, which includes the inflation-adjusted affordability percentage for applicable large employers (ALEs) for 2026
-
Model notices for group health plans, including the Women’s Health and Cancer Rights Act (WHCRA) notice
-
Model COBRA notices for group health plans
Notices to Include
-
SBC
-
Annual Children’s Health Insurance Program (CHIP) notice.
-
Medicare Part D creditable coverage notice.
-
WHCRA notice
-
Wellness program notices
PLAN DESIGN CHANGES
ACA Affordability Standard
The ACA requires ALEs to offer affordable, minimum-value health coverage to their full-time employees (and dependents) or risk paying a penalty to the IRS. This employer mandate is also known as the “pay-or-play” rules. An ALE is an employer with at least 50 full-time employees, including full-time equivalent employees, during the preceding calendar year.
ACA Tracking
Let us help you keep track.
Monitoring hours.
Determining eligibility.
Keeping you compliant.
Health & Benefits
Open Health
Developed by leading insurance, legal, and human resources experts, Open Health, sponsored by the Entertainment Industry Employers Association (EIEA), is a multiple-employer healthcare coverage plan created for non-union entertainment industry employees.
Human Resources
Contains these resources and training courses:
-
State and local harassment prevention training courses that meet or exceed each governing body’s minimum compliance standards.
-
Employees complete quizzes and submit questions to a live support team during online training.
-
Many additional prevention resources required tor suggested by state and/or local laws.
-
Course library expands as new state legislation is passed.
Training & Education
General Courses
-
Chemical & Environmental Safety
-
Construction Safety
-
Coronavirus Prevention & Response
-
Cybersecurity
-
Diversity & Ethics
-
Drugs & Alcohol
-
Employee Success
-
Ergonomics
-
Fiduciary Basics
-
Fire Safety
-
Hazard Communication & GHS
-
Health Care Safety
-
Hiring & Termination
-
Labor & Privacy Law Compliance
-
Manager Success
-
OSHA Compliance
-
Personal Protective Equipment (PPE)
-
Powered Industrial Trucks & Aerial Lifts
-
Transportation Safety
Workplace Harassment & Violence
(State-Specific)
-
Workplace Harassment & Violence:California
-
Workplace Harassment & Violence:Connecticut
-
Workplace Harassment & Violence:Delaware
-
Workplace Harassment & Violence:Illinois
-
Workplace Harassment & Violence:International
-
Workplace Harassment & Violence:Maine
-
Workplace Harassment & Violence:New York
-
Workplace Harassment & Violence:Other States
-
Workplace Harassment & Violence:Washington
Compliance
Compliance Review
2026 Open Enrollment Checklist
To prepare for open enrollment, employers that sponsor health plans should be aware of compliance changes affecting the design and administration of their plans for plan years beginning on or after Jan. 1, 2026. These changes include limits adjusted for inflation each year, such as the Affordable Care Act’s (ACA) affordability percentage and cost-sharing limits for high deductible health plans (HDHPs). Employers should review their health plan’s design to confirm that it has been updated, as necessary, for these changes.
In addition, any changes to a health plan’s benefits for the 2026 plan year should be communicated to plan participants through an updated Summary Plan Description (SPD) or a Summary of Material Modifications (SMM).
Plan Design Issues
-
ALEs should confirm that one of their health plan options will satisfy the ACA’s affordability standard for the 2026 plan year.
-
Employers with HDHPs should confirm that their plan’s deductible and out-of-pocket maximum comply with the 2026 limits.
-
Employers should communicate plan design changes to employees as part of the open enrollment process.
Participant Notices
Health plan sponsors should also confirm that their open enrollment materials contain certain required participant notices, such as the summary of benefits and coverage (SBC), when applicable. Some participant notices must also be provided annually or upon initial enrollment. Employers should consider including these notices in their open enrollment materials to minimize costs and streamline administration.
Links and Resources
-
Revenue Procedure 2025-19, which includes the inflation-adjusted limits for health savings accounts (HSAs) and HDHPs for 2026
-
Revenue Procedure 2025-25, which includes the inflation-adjusted affordability percentage for applicable large employers (ALEs) for 2026
-
Model notices for group health plans, including the Women’s Health and Cancer Rights Act (WHCRA) notice
-
Model COBRA notices for group health plans
Notices to Include
-
SBC
-
Annual Children’s Health Insurance Program (CHIP) notice.
-
Medicare Part D creditable coverage notice.
-
WHCRA notice
-
Wellness program notices
PLAN DESIGN CHANGES
ACA Affordability Standard
The ACA requires ALEs to offer affordable, minimum-value health coverage to their full-time employees (and dependents) or risk paying a penalty to the IRS. This employer mandate is also known as the “pay-or-play” rules. An ALE is an employer with at least 50 full-time employees, including full-time equivalent employees, during the preceding calendar year.
ACA Tracking
Let us help you keep track.
Monitoring hours.
Determining eligibility.
Keeping you compliant.
Health & Benefits
Medical Coverage
Developed by leading insurance, legal, and human resources experts, Open Health, sponsored by the Entertainment Industry Employers Association (EIEA), is a multiple-employer healthcare coverage plan created for non-union entertainment industry employees.
Open Health
Developed by leading insurance, legal, and human resources experts, Open Health, sponsored by the Entertainment Industry Employers Association (EIEA), is a multiple-employer healthcare coverage plan created for non-union entertainment industry employees.
Medical Coverage
Developed by leading insurance, legal, and human resources experts, Open Health, sponsored by the Entertainment Industry Employers Association (EIEA), is a multiple-employer healthcare coverage plan created for non-union entertainment industry employees.
Human Resources
Contains these resources and training courses:
-
State and local harassment prevention training courses that meet or exceed each governing body’s minimum compliance standards.
-
Employees complete quizzes and submit questions to a live support team during online training.
-
Many additional prevention resources required tor suggested by state and/or local laws.
-
Course library expands as new state legislation is passed.
Training & Education
General Courses
-
Chemical & Environmental Safety
-
Construction Safety
-
Coronavirus Prevention & Response
-
Cybersecurity
-
Diversity & Ethics
-
Drugs & Alcohol
-
Employee Success
-
Ergonomics
-
Fiduciary Basics
-
Fire Safety
-
Hazard Communication & GHS
-
Health Care Safety
-
Hiring & Termination
-
Labor & Privacy Law Compliance
-
Manager Success
-
OSHA Compliance
-
Personal Protective Equipment (PPE)
-
Powered Industrial Trucks & Aerial Lifts
-
Transportation Safety
Workplace Harassment & Violence
(State-Specific)
-
Workplace Harassment & Violence:California
-
Workplace Harassment & Violence:Connecticut
-
Workplace Harassment & Violence:Delaware
-
Workplace Harassment & Violence:Illinois
-
Workplace Harassment & Violence:International
-
Workplace Harassment & Violence:Maine
-
Workplace Harassment & Violence:New York
-
Workplace Harassment & Violence:Other States
-
Workplace Harassment & Violence:Washington
Compliance
Compliance
Compliance Review
2026 Open Enrollment Checklist
To prepare for open enrollment, employers that sponsor health plans should be aware of compliance changes affecting the design and administration of their plans for plan years beginning on or after Jan. 1, 2026. These changes include limits adjusted for inflation each year, such as the Affordable Care Act’s (ACA) affordability percentage and cost-sharing limits for high deductible health plans (HDHPs). Employers should review their health plan’s design to confirm that it has been updated, as necessary, for these changes.
In addition, any changes to a health plan’s benefits for the 2026 plan year should be communicated to plan participants through an updated Summary Plan Description (SPD) or a Summary of Material Modifications (SMM).
Plan Design Issues
-
ALEs should confirm that one of their health plan options will satisfy the ACA’s affordability standard for the 2026 plan year.
-
Employers with HDHPs should confirm that their plan’s deductible and out-of-pocket maximum comply with the 2026 limits.
-
Employers should communicate plan design changes to employees as part of the open enrollment process.
Participant Notices
Health plan sponsors should also confirm that their open enrollment materials contain certain required participant notices, such as the summary of benefits and coverage (SBC), when applicable. Some participant notices must also be provided annually or upon initial enrollment. Employers should consider including these notices in their open enrollment materials to minimize costs and streamline administration.
Links and Resources
-
Revenue Procedure 2025-19, which includes the inflation-adjusted limits for health savings accounts (HSAs) and HDHPs for 2026
-
Revenue Procedure 2025-25, which includes the inflation-adjusted affordability percentage for applicable large employers (ALEs) for 2026
-
Model notices for group health plans, including the Women’s Health and Cancer Rights Act (WHCRA) notice
-
Model COBRA notices for group health plans
Notices to Include
-
SBC
-
Annual Children’s Health Insurance Program (CHIP) notice.
-
Medicare Part D creditable coverage notice.
-
WHCRA notice
-
Wellness program notices
PLAN DESIGN CHANGES
ACA Affordability Standard
The ACA requires ALEs to offer affordable, minimum-value health coverage to their full-time employees (and dependents) or risk paying a penalty to the IRS. This employer mandate is also known as the “pay-or-play” rules. An ALE is an employer with at least 50 full-time employees, including full-time equivalent employees, during the preceding calendar year.
ACA Tracking
Monitoring hours.
ACA Tracking
Let us help you keep track.
Monitoring hours.
Determining eligibility.
Keeping you compliant.
Health & Benefits
Health & Benefits
Medical Coverage
Developed by leading insurance, legal, and human resources experts, Open Health, sponsored by the Entertainment Industry Employers Association (EIEA), is a multiple-employer healthcare coverage plan created for non-union entertainment industry employees.
Medical Coverage
Developed by leading insurance, legal, and human resources experts, Open Health, sponsored by the Entertainment Industry Employers Association (EIEA), is a multiple-employer healthcare coverage plan created for non-union entertainment industry employees.
Human Resources
Human Resources
Contains these resources and training courses:
-
State and local harassment prevention training courses that meet or exceed each governing body’s minimum compliance standards.
-
Employees complete quizzes and submit questions to a live support team during online training.
-
Many additional prevention resources required tor suggested by state and/or local laws.
-
Course library expands as new state legislation is passed.
Training & Education
Training & Education
General Courses
-
Chemical & Environmental Safety
-
Construction Safety
-
Coronavirus Prevention & Response
-
Cybersecurity
-
Diversity & Ethics
-
Drugs & Alcohol
-
Employee Success
-
Ergonomics
-
Fiduciary Basics
-
Fire Safety
-
Hazard Communication & GHS
-
Health Care Safety
-
Hiring & Termination
-
Labor & Privacy Law Compliance
-
Manager Success
-
OSHA Compliance
-
Personal Protective Equipment (PPE)
-
Powered Industrial Trucks & Aerial Lifts
-
Transportation Safety
Workplace Harassment & Violence
(State-Specific)
-
Workplace Harassment & Violence:California
-
Workplace Harassment & Violence:Connecticut
-
Workplace Harassment & Violence:Delaware
-
Workplace Harassment & Violence:Illinois
-
Workplace Harassment & Violence:International
-
Workplace Harassment & Violence:Maine
-
Workplace Harassment & Violence:New York
-
Workplace Harassment & Violence:Other States
-
Workplace Harassment & Violence:Washington