Sarah Borders March 11, 2026 4 min read

Major Federal Pharmacy Benefit Manager (PBM) Reforms

New rules and laws reshape how employers work with PBMs. Three major developments:

A. Proposed Rule (Effective for plan years starting July 1, 2026)

Self-insured ERISA plans must:

  • Obtain and review PBM compensation disclosures each year before signing or renewing a contract.
  • Receive a semiannual explanation if PBM compensation is 5% or more above the original estimate.

B. New Federal Law (Effective for plan years starting August 3, 2028)

All group health plans will see changes. Requirements include:

  • PBM reporting for large plans (100+ employees)
  • New PBM notices and summaries for all plans
  • Passthrough of all non-transparent PBM compensation in ERISA plans

C. FTC Enforcement

The FTC reached a settlement with Express Scripts requiring business practice changes that affect employer plans. The FTC has similar cases underway involving Caremark Rx and OptumRx.

What this means for employers:

  • Every employer offering Rx coverage will be affected.
  • ERISA plans must review PBM disclosures as part of their fiduciary duties.
  • A new employee notice begins in late 2028, with a $10,000/day penalty for failure to provide it.
  • Start preparing internal procedures now to review PBM compensation for reasonableness and conflicts of interest.
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Sarah Borders

Principal, Benefits Compliance Solutions. Sarah has spent the last 15 years in the employee benefits industry, has numerous designations and serves on NAHU’s Employer Working Group Subcommittee and is an active board member of Austin AHU. She recently stepped down as Vice President of Benefits Compliance at one of the nation's largest brokerage firms to start her own compliance consulting practice. Her designations include an active license with the Texas Department of Insurance, CEBS (Certified Employee Benefits Specialist), Certified Health Care Reform Professional, HIPAA certification and Health Care Service Associate. She holds an MBA from Texas A&M Corpus Christi and a BA from University of Incarnate Word. Her consulting firm, Benefits Compliance Solutions, partners with employers to identify unknown risks and avoid hundreds of thousands of dollars in fines and lawsuits from failure to comply with their healthplan obligations.

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