2025 Year-End Employee Benefit Plan Checklist

As the year winds down and schedules get busier, it remains crucial for employers to keep compliance for their employee benefit plans top of mind. There are several essential benefits-related actions that employers should complete before the end of 2025, including:

• Submitting a gag clause attestation or confirming that your health plan provider handles the attestation;
• Updating plan documents to reflect discretionary changes for 2025;
• Confirming distribution of required annual notices, including the Children’s Health Insurance Program (CHIP) notice; and
• Conducting any required nondiscrimination testing.

Employers should also prepare for the upcoming year by ensuring affordable health coverage for all full-time employees, updating benefit plan limits, and revising employee communications including Summary Plan Descriptions (SPDs) to reflect 2026 changes.

Download the bulletin for the year-end checklist.

Resources

• Gag clause attestation instructions and user manual
• Model notices for group health plans, including the Women’s Health and Cancer Rights Act (WHCRA) notice
• Model CHIP notice