While employers frequently believe vesting schedules support worker retention, “data does not support that,” according to a Penn State law professor, who is requesting that the IRS prioritize recommending to Congress that it eliminates vesting schedules, in its 2025-2026 Priority Guidance Plan.

Here’s a breakdown of several provisions of the One Big Beautiful Bill that will significantly reshape how benefits advisors guide clients on plan design, compliance and benefit strategy.

The new numbers will affect what some employers owe if employees apply, and get, federal premium subsidies.

Some employers subject to ACA coverage requirements will be able to make workers pay about 10% more for the premiums.