This report helps determine disability, death and retirement benefits for your workers and ensures accurate contribution calculations. Here’s what you need to know for 2026 submissions:
Ministries with four or fewer workers were mailed paper ACR forms in November.
Most ministries with five or more workers were sent an email yesterday with an invitation to register for ACR Online.
In case you missed it: Plan your 2026 wellness strategy
If you weren’t able to join the Nov. 13 webinar, you can watch the recording to learn about 2026 wellness solution changes, new Vitality enhancements, resources for Wellness Champs and strategies to strengthen your ministry’s culture of wellness.
December Group–Term Life report to help with year–end tax reporting
Throughout the year we send monthly reports that show changes in your workforce that affect the Basic Life Insurance benefits you provide under the Concordia Disability and Survivor Plan. To assist with year–end tax reporting, your December Group–Term Life report will include a comprehensive list of all your workers and their imputed income.
Please note:
The report provides monthly totals for each worker on the list, so you’ll need to calculate annual totals.
The report includes “Start” and “End” date columns to indicate the date range for that calculation. If there’s no recorded end date, continue with that amount until a new report indicates a change.
An individual may be listed more than once, which indicates a change in coverage.
Changes to imputed income amounts for December are in bold.
If you have any questions, visit ConcordiaPlans.org/GTL for additional resources, including frequently asked questions. You may also contact us at [email protected] or 888-927-7526.
2025 Vitality tax report
If your ministry participates in the Vitality wellness program, watch for the cumulative 2025 Vitality tax report in mid–to–late December. This report includes the information you need to ensure accurate W-2 reporting.
If you need the cumulative report sooner, please contact your Account Manager to receive an electronic copy.
Reminder: The value of the Vitality Wellness rewards is considered a non–cash wage and subject to FICA/SECA tax and applicable federal and state income taxes. You will need to add these non–cash wages to gross pay for tax calculations. Don’t pay your worker the rewards because they were paid by Vitality. The gross amount and related taxes should be included on the worker's Form W-2.
CRSP 403(b) compliance checklist
The Concordia Retirement Savings Plan 403(b) is an excellent way to help your workers prepare for retirement. Concordia Plans assumes many of the administrative and compliance responsibilities of the 403(b), but there are certain responsibilities you must do as the employer. We’ve created a quick checklist to help you stay on track.
As part of the pension funding strategy announced in 2024, the second scheduled 1% contribution rate increase for the Traditional Option of the Concordia Retirement Plan pension takes effect Jan. 1, 2026.*
These small, planned adjustments help keep the pension on a strong, long–term path and support the lifetime retirement income promised to workers. The increase was recommended by Plan actuaries and communicated in last year’s budgeting resources.
In addition, employers with workers enrolled in the Concordia Disability and Survivor Plan Family tier, the contribution rate is decreasing from 2.25% to 1.75%, which also takes effect Jan. 1, 2026.
If you have questions about how this affects your ministry’s 2026 budget or worker compensation reporting, please contact your Account Manager.
*Employers offering the Account Option will see a 0.2% of compensation increase, effective Jan. 1, 2026.
Updated 2026 IRS limits
Contribution limits for tax–advantaged retirement savings plans like the Concordia Retirement Savings Plan 403(b) can be found on our website: ConcordiaPlans.org/CRSP.
The IRS also updated the wage threshold for higher earners, which affects the new Roth catch–up regulation effective Jan. 1, 2026. The threshold was increased to $150,000. Click here for more information on the new regulation.
Share these items with new workers in 2026
As an employer, it’s your obligation to provide the following notices and documents to your new workers:
For all employees regardless of Concordia Health Plan eligibility:
The Marketplace Notice should be provided within 14 days of the worker’s start date.
As you prepare for the new plan year, here’s what your workers can expect regarding 2026 health plan member ID cards.
Allegiance, UMR and Cigna HMO
ID cards will not be reissued for 2026. Only new members or those who change plans will receive new cards.
AmeriBen
New members or those changing plans will receive new ID cards.
Copay options: All members will receive updated cards reflecting the new urgent care copays.
HSA options: No new ID cards will be issued.
Kaiser
Members will receive new ID cards only if they are new to the plan, change plans or move from Whole Health 2000 to Whole Health 2500.
MEMBER PRODUCT SPOTLIGHT:
RETIREMENT CONNECTION Connecting workers with their retirement benefits
When your workers need help understanding their retirement benefits, we have the tool to help! Retirement Connection is an online planning tool that can help your workers:
Take an in–depth look at their pension benefits.
Use the “Retirement Model” to estimate their retirement paycheck.
Adjust their plan and see how it affects their income.
Initiate their pension benefits.
Our Retirement Connection User Guide can help walk your workers through the modeling process and explain the program’s features.
Workers access the program by visiting the Member Portal or by going directly to RetirementConnection.ehr.com. The first time they visit, they’ll need to create an account.
Financial Wellness Corner
Taxes can be a complicated issue, especially for LCMS rostered workers. Refer your workers to the collection of resources we have available on our website.
Where can LCMS–rostered workers get answers to their tax questions?
Visit ConcordiaPlans.org to find links to tax guides created by the LCMS, Concordia Plans tax resources and links to IRS publications. Workers will also find contact information for Pam Palmer, LCMS Director of Tax & Compliance.
Reminder: Join the Synod-wide "Gratitude Bingo+ Challenge"
There’s still time for your Concordia Health Plan–enrolled workers to participate in the "Gratitude Bingo+ Challenge" and earn 100 Vitality Points. The Challenge runs through Dec. 14. Complete any two rows (10 activities total) on the bingo card and submit it by Dec. 19 through the “Gratitude Bingo+” tile in the Points Planner.
Upcoming member communications
We’re streamlining member communications in 2026. Workers have shared that the number of individual emails we send can feel overwhelming. To make our communication more helpful and easier to follow, we’re shifting to a single monthly member e–newsletter beginning in January.
Mental Health
Reminder to workers enrolled in the health plans about the mental health support available to them and their household through Evernorth Confide.
Vitality
Information for health plan members about Vitality enhancements coming in 2026.
