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May 11, 2026

Best Practices for Level-Funded Plan Compliance

Level-funded group health plans can help blend fully insured stability with self-funded flexibility — but they also introduce additional compliance complexity. There are a myriad of obligations under ERISA, HIPAA, the ACA, and the Tax Code that accompany a switch to level-funding. This Q&A provides employers with best practices to help achieve the goals of cost control and predictability while minimizing unexpected regulatory risk.