Smart Cash Flow Strategies for Small Businesses in 2025
In 2025, small businesses face high interest rates, tight labor markets, and rising health-care costs. Strategies to improve cash flow include revisiting energy usage, investing in employee training, outsourcing, and leveraging tax deductions for capital equipment. Rob DeNinno of Precision Benefits Group highlighted the cost-saving benefits of Health Reimbursement Arrangements (HRAs), enabling small businesses to control health-care expenses while offering competitive benefits. Paying down high-interest debt and exploring flexible loan options are also advised. Read the article to learn more.

Medicare Part D CMS Notification Reminder
Employers with group health plans, whether they’re insured or self-insured, have to report information to the Centers for Medicare and Medicaid Services (CMS) whether their prescription drug coverage is “creditable” or not. For those plans that follow the calendar year, this information must be submitted to CMS by March 1st of the following year.
For the 2024 plan year, the deadline is March 1, 2025. View additional information.
ACA Reporting Support with Mineral for Level Funded Groups
Level Funded Groups can take advantage of UnitedHealthcare’s ACA Reporting assistance, provided through Mineral. This Affordable Care Act (ACA) compliance and reporting tool is included as part of the premium Mineral solutions for UnitedHealthcare and Oxford clients. Be sure to check out the checklist to get started. Registration closes on January 31st.
Horizon BCBSNJ Updates Form 1095-B Distribution for 2024
Horizon BCBSNJ has updated how Form 1095-B will be distributed to fully insured subscribers. Subscribers with secure accounts on HorizonBlue.com will receive an email the week of January 27, 2025, with instructions to access their form online. Those without an email on file will receive a printed copy by mail. Form 1095-B details coverage and enrollment information for the 2024 tax year. Subscribers can access it under “Tax Documents” on HorizonBlue.com.
Important Reminder: ACA Reporting for Level Funded Plans
As the ACA reporting deadline nears, employers must understand their responsibilities regarding Forms 1095-B and 1095-C. Applicable Large Employers (50+ employees) file 1095-C, often handled by payroll. Smaller employers generally file 1095-B. Crucially, level-funded plans are often treated as self-insured by the IRS, even for small employers. This means you may be responsible for filing the 1095-B, not the insurance carrier.
Carriers like UnitedHealthcare and Cigna specifically require action from employers under 50 employees with level-funded plans to handle 1095-B reporting. This can be easily missed if your payroll company is not aware you are level funded. Cigna confirms they do not file for level-funded or self-insured clients, regardless of size. They offer support at (855) 275-0555 or asoppacafeesandreporting@cigna.com. Contact your level-funded plan provider now to confirm their requirements. Don’t assume they’re handling it.
For more information, see the IRS instructions:
Act promptly and consult your benefits advisor or payroll provider to ensure compliance.
Compliance Corner! Congress Passes Laws to Simplify ACA Reporting
President Biden signed the Paperwork Reduction Act and Employer Reporting Improvement Act into law, streamlining ACA reporting requirements. The Paperwork Reduction Act limits the need to send 1095-B/C forms to individuals unless requested. The Employer Reporting Improvement Act allows date of birth substitutions for missing tax IDs, electronic delivery of forms, extends employer response time for IRS 226-J letters to 90 days, and sets a six-year collection limit for penalties. Other ACA requirements remain unchanged.