Most leaders want employees who are engaged, invested, and accountable. Yet many organizations struggle with the same frustrating pattern: Carefully designed initiatives are rolled out, leadership is aligned, resources are allocated, yet employee buy-in still falls flat.
At Q4intelligence, we choose a theme every year to drive our thinking and actions. Last year, our theme was “community.” We obsessed over what it means to be an active participant in the communities we’re part of, our clients, peers, industry, and the people we learn from every day. Community requires people to show up regularly, not just when it’s convenient. The most impactful communities only happen when we’re actively contributing, listening, supporting, and helping move the collective forward. We’re building on that foundation this year with our 2026 theme, “Connection.” As we think about the relationship between these two themes, we see community as our critically important environment, and meaningful connections as what makes the communities work.
If you’re like everyone else, the new year is the time for you to set resolutions like I’m going to start eating healthy or I want to start exercising more. At your workplace, it might be, We’re going to increase our sales or We’re going to start communicating with each other more. Everyone loves a fresh start, a chance to wipe the slate clean. But just because it’s the new year with new goals and a fresh start in 2026, doesn’t mean that it magically fixes the workplace issues that lurked in the background of your 2025. Problems like a lack of communication and recognition, a company culture that runs on autopilot, and work-life imbalance lead to issues such as low productivity, burnout, and strained relationships among your team. Don’t wait until issues are “big enough” to address. If you want a healthier team, commit to this one resolution: Talk to people early, and often.
Join Jennifer Berman, JD, MBA, Lumelight, for the latest Compliance Corner! When: Wednesday, January 21, 2026, 9:30 AM Pacific / 10:30 AM Mountain / 11:30 AM Central / 12:30 PM Eastern Where: Save my seat Fiduciary Compliance 101: The New Year Strategy By now, most of us in the health and benefit plans space have listened, learned, and lamented over fiduciary duty cases such as Johnson & Johnson or Stern v. JP Morgan. Although ERISA has long applied fiduciary roles and responsibilities to health and welfare benefit plans, regulatory guidance tailored specifically to these plan designs has remained largely stagnant. This has resulted in a huge uptick in federal court cases related to fiduciary duties and the ongoing conversations around what it means to be a good fiduciary. January’s compliance webinar will cover Fiduciary Compliance 101, providing a high-level overview of fiduciary compliance, fiduciary duties, and best practices to implement at the start of 2026, and every calendar year going forward. Join us for our monthly webinar as we unpack fiduciary compliance for health and benefit plans and explain why it’s an essential discussion to start the year. Let us clarify the mess, so you can spend your time doing what you do best. Who is Lumelight? Lumelight is a boutique ACA and benefits compliance consultancy helping people navigate the complex world of employee benefits compliance through deep expertise and superb client service. Want to attend? Save your seat by clicking here. {% module_block module “widget_1cab5fe7-992d-479b-b8d1-f854882928af” %}{% module_attribute “btn” is_json=”true” %}{% raw %}{“link”:{“no_follow”:false,”open_in_new_tab”:true,”rel”:”noopener”,”sponsored”:false,”url”:{“content_id”:null,”href”:”https://us02web.zoom.us/meeting/register/tZAlfu2tqTotEt1u6mruOOyUF0X8PKz5CHJu#/registration”,”href_with_scheme”:”https://us02web.zoom.us/meeting/register/tZAlfu2tqTotEt1u6mruOOyUF0X8PKz5CHJu#/registration”,”type”:”EXTERNAL”},”user_generated_content”:false},”title”:”I want to attend”}{% endraw %}{% end_module_attribute %}{% module_attribute “btn_type” is_json=”true” %}{% raw %}”cta”{% endraw %}{% end_module_attribute %}{% module_attribute “child_css” is_json=”true” %}{% raw %}{}{% endraw %}{% end_module_attribute %}{% module_attribute “css” is_json=”true” %}{% raw %}{}{% endraw %}{% end_module_attribute %}{% module_attribute “cta” is_json=”true” %}{% raw %}”160409781517″{% endraw %}{% end_module_attribute %}{% module_attribute “definition_id” is_json=”true” %}{% raw %}null{% endraw %}{% end_module_attribute %}{% module_attribute “field_types” is_json=”true” %}{% raw %}{“animation”:”group”,”layout”:”group”,”custom_class”:”text”,”is_in_viewport”:”boolean”,”cta”:”cta”,”style”:”group”,”anchor_link_id”:”text”,”btn”:”group”,”btn_type”:”choice”}{% endraw %}{% end_module_attribute %}{% module_attribute “label” is_json=”true” %}{% raw %}null{% endraw %}{% end_module_attribute %}{% module_attribute “layout” is_json=”true” %}{% raw %}{“alignment”:”center”,”margin_top”:0}{% endraw %}{% end_module_attribute %}{% module_attribute “module_id” is_json=”true” %}{% raw %}100522671426{% endraw %}{% end_module_attribute %}{% module_attribute “path” is_json=”true” %}{% raw %}”2023 Power Theme child/modules/mini-cta”{% endraw %}{% end_module_attribute %}{% module_attribute “schema_version” is_json=”true” %}{% raw %}2{% endraw %}{% end_module_attribute %}{% module_attribute “smart_objects” is_json=”true” %}{% raw %}[]{% endraw %}{% end_module_attribute %}{% module_attribute “smart_type” is_json=”true” %}{% raw %}”NOT_SMART”{% endraw %}{% end_module_attribute %}{% module_attribute “style” is_json=”true” %}{% raw %}{“cta_size”:”pwr-cta–full-width”,”cta_style”:”pwr-cta–primary-solid”}{% endraw %}{% end_module_attribute %}{% module_attribute “tag” is_json=”true” %}{% raw %}”module”{% endraw %}{% end_module_attribute %}{% module_attribute “type” is_json=”true” %}{% raw %}”module”{% endraw %}{% end_module_attribute %}{% module_attribute “wrap_field_tag” is_json=”true” %}{% raw %}”div”{% endraw %}{% end_module_attribute %}{% end_module_block %}
Most of us learn about sunk cost fallacy in the context of financial investments: the idea that we continue pouring money into something simply because we’ve already spent money on it. However, sunk costs can also be any past investment you can’t recover, such as time, effort, emotional energy, or identity. When we shape decisions based on what we’ve already invested, rather than what we stand to gain in the future, we limit our ability to adapt. This bias manifests itself in the systems we continue to use, the clients we retain, how we structure our teams, and how we define our culture. In this fast-paced world, clinging to outdated decisions may be one of the biggest obstacles to flexibility and long-term success. To recognize where sunk costs shape our choices, we first have to understand why letting go feels so hard.
The massive budget reconciliation bill known as the One Big Beautiful Bill Act (OBBBA) was signed into law by President Trump on July 4, 2025, which included changes for health savings accounts (HSAs), dependent care assistance programs (DCAPs), student loan payments under educational assistance programs, and qualified transportation plans. The IRS recently issued Notice 2026-5 to clarify several HSA-related elements, particularly those involving telehealth, direct primary care arrangements, and Marketplace plan eligibility.
Summary Employee benefits in 2026 focus on support that meets real-life needs. Paid leave and caregiver support remain critical as more workers juggle health and family responsibilities. AI is stepping in to help personalize benefits, while mental health, retirement readiness, and financial wellness continue to be must-haves. Hybrid work is here to stay, but clarity is essential. The key takeaway is this: build on what already works, ask employees what they actually need, and continually evolve your benefits instead of letting them become stale. The landscape of employee benefits is shaped by shifts in workforce demographics, technical advancements, and evolving priorities, all of which have evolved over the last year. To remain competitive in employee hiring and retention, companies must stay current with shifting trends. Here’s a look at the key trends defining employee benefits in 2026.
Summary Burnout is affecting employers significantly, but 2026 planning provides an opportunity to reset your team’s approach. Start by giving people more control over their workday, helping them spot burnout early, and building benefits that support their daily lives. When employees feel supported and equipped, your organization gains stability, commitment, and a culture that can weather what comes next. It’s no secret that burnout is a bulldozer of productivity and employee retention. Earlier this year, Forbes reported that burnout was at 66%, with employees lacking focus, energy, and struggling with mental health. All of that is then left to employers to pick up the pieces. But that doesn’t mean things are hopeless. In fact, employers can use this as a perfect opportunity for growth. As you plan for 2026, reevaluate your base assumptions about how your team operates. Is there rigidity where there could be flexibility? How can you add ease and a wellness-centered work environment to your company culture?
Summary Employees are quietly managing caregiving and costs every day. Starting the conversation helps them prepare and helps employers build a healthier, more resilient culture. Topics like health insurance, mental health, financial wellness, and work-life balance are common workplace conversation starters. But when it comes to caregiving or long-term care (LTC), the conversation usually stops. In fact , 92% of people know that talking to their loved ones about long-term care is important, but only 32% have actually done it. Any silence on this issue creates emotional strain, financial pressure, and ripple effects across the entire organization.
The Patient-Centered Outcomes Research Institute (PCORI) fee established by the Affordable Care Act helps fund research to evaluate and compare health outcomes, clinical effectiveness, risks, and benefits of medical treatment and services. The fee, which is adjusted annually, is currently in place through 2029. In Internal Revenue Bulletin 2025-45, the IRS announced that the PCORI fee for plan years ending between October 1, 2025, and September 30, 2026, is $3.84. As has been the case in previous years, this new fee is an increase from the $3.47 payment for policy or plan years that ended between October 1, 2024, and September 30, 2025. Employers and plan sponsors with self-funded plans are typically responsible for submitting IRS Form 720 and paying the PCORI fee by July 31 of the calendar year immediately following the last day of the plan year, meaning that payments for plan years that end in 2025 will be due in July of 2026. PCORI fees for self-funded plans are assessed on all covered lives, not just on employees. Plan sponsors can use one of three methods to calculate the average number of covered lives for the fee: the actual count method, the snapshot method, and the Form 5500 method. Many fully insured employers do not need to take any action, as the insurer will submit the payment on their behalf. However, remember that fully insured employers with self-funded HRAs must pay the fee for each employee covered under the account. 2025 PCORI Filing Fee Calendar Plan or Policy Year PCORI Filing Fee February 2024 – January 2025 $3.47 March 2024 – February 2025 $3.47 April 2024 – March 2025 $3.47 May 2024 – April 2025 $3.47 June 2024 – May 2025 $3.47 July 2024 – June 2025 $3.47 August 2024 – July 2025 $3.47 September 2024 – August 2025 $3.47 October 2024 – September 2025 $3.47 November 2024 – October 2025 $3.84 December 2024 – November 2025 $3.84 January 2025 – December 2025 $3.84
