Newfront has officially joined WTW, combining a technology-native approach with global expertise to better serve our clients. Read more

2026 Newfront EB Compliance Guides

By Brian Gilmore | Published January 5, 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 plans
• Addressing ACA reporting, CAA transparency, HIPAA, ERISA, PCORI, §105(h), COBRA, domestic partner, LOA, and other considerations
• A 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 value
• Reviews 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 it
• How 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 plans
• Tackles both HIPAA portability and privacy issues affecting employers from a compliance and practical perspective
• Full 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 65
• How 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 rules
• SBCs 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 employees
• Which 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 leave
• How 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 compliance
• An 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

• Newfront EB FAQ Guidance Posts Sorted by Category
• 2026 Newfront Section 125 Permitted Election Change Event Chart
• 2026 Newfront State Disability Chart
• 2026 Newfront State Paid Family Leave Chart
• 2026 Newfront Leave Chart for Federal, California, SF

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).

The Author

Brian Gilmore
Lead Benefits Counsel, VP, Newfront
Brian Gilmore is the Lead Benefits Counsel at Newfront. He assists clients on a wide variety of employee benefits compliance issues. The primary areas of his practice include ERISA, ACA, COBRA, HIPAA, Section 125 Cafeteria Plans, and 401(k) plans. Brian also presents regularly at trade events and in webinars on current hot topics in employee benefits law.