# Alliance Entertainment’s ICHRA transition: what its SEC filing establishes

Canonical reader page: https://ichrareport.com/research/alliance-entertainment-ichra-sec-filing/

Publisher: ICHRA Report

Originally published: 2026-09-17

Substantively updated: 2026-09-17

Sources checked: 2026-09-17

Data period: FY2026 filing: September 10, 2026; transition reported in FY2025

[Home](https://ichrareport.com/) [Research](https://ichrareport.com/research/)  Alliance Entertainment’s ICHRA transition: what its SEC filing establishes

Employer disclosure

Read what Alliance Entertainment’s SEC filing establishes about its ICHRA transition, the source limitations and the outcomes still unknown.

At a glance

Evidence  **Analysis of a corporate filing**

Event / data period  **FY2026 filing: September 10, 2026; transition reported in FY2025**

Review cutoff  **September 17, 2026**

By [ICHRA Report](https://ichrareport.com/about/) · Published  September 17, 2026

What the record establishes

Alliance Entertainment reports replacing self-funded medical coverage with an ICHRA during the fiscal year ended June 30, 2025. Its FY2026 filing describes reimbursement of individual premiums. This documents a company's reported transition, not evidence that employees or the employer saved money. [source](https://www.sec.gov/Archives/edgar/data/1823584/000149315226042141/form10-k.htm)

## What did we review?

We reviewed the company's Form 10-K filed September 10, 2026, for the year ended June 30, 2026. This article analyzes a newly reviewed public record; it does not present the transition as a September 2026 event. The SEC accession number is 0001493152-26-042141. [source](https://www.sec.gov/Archives/edgar/data/1823584/000149315226042141/0001493152-26-042141-index.html)

This is document-based reporting. We did not interview the employer or its employees, inspect benefit contracts, or independently measure the transition's results. A corporate filing provides attributable evidence of what a company reports; it is not an SEC endorsement of the benefit.

## Two qualifications in the filing matter

Note 9 broadly describes eliminating self-insured medical and dental claims exposure, but then says the dental HMO remains self-insured. We therefore do not characterize the change as eliminating every self-insurance liability. [source](https://www.sec.gov/Archives/edgar/data/1823584/000149315226042141/form10-k.htm)

The run-out passage reports no remaining terminated-medical-plan liability at June 2025 and June 2026, while dating settlement to the first quarter of FY2026. That chronology is not fully reconciled. We do not infer an exact settlement date from it. [source](https://www.sec.gov/Archives/edgar/data/1823584/000149315226042141/form10-k.htm)

The reported 724 payroll employees and 143 agency workers span US and international operations. Neither figure establishes ICHRA eligibility or enrollment. [source](https://www.sec.gov/Archives/edgar/data/1823584/000149315226042141/form10-k.htm)

## Why this is useful beyond one employer

The question raised by this record is broader than whether a company offered a benefit for the first time: how should a team evaluate moving away from a self-funded medical arrangement?

Our analytical distinction is between  **how benefits are financed**  and  **what those benefits ultimately cost or deliver** . Ending an old arrangement is not enough information to compare the replacement. A useful comparison needs an equivalent period, clearly defined populations and a consistent treatment of costs.

For an employer considering a similar decision, build a comparison that keeps the following questions separate:

| Question | Evidence to request |
| --- | --- |
| Did total employer spending change? | Comparable periods covering contributions, administration, implementation and any remaining costs of the previous plan. |
| Did employees pay less? | Premiums after contributions, household coverage and cost sharing; an employer budget alone cannot answer this. |
| Did access change? | Exact plans, providers and prescription coverage before and after the transition. |
| Did the implementation work? | Eligibility and enrollment counts, coverage gaps, unresolved cases and employee feedback collected with a defined method. |

## What remains unknown here

The reviewed disclosure does not establish enrollment, average contributions, employee premium burden, network continuity, satisfaction or comparable before-and-after benefit spending. It cannot support a savings percentage or a success rating. [source](https://www.sec.gov/Archives/edgar/data/1823584/000149315226042141/form10-k.htm)

Those missing measures should remain blank in any future employer-adoption register. Filling them with an industry average or an assumption would make this case appear more complete than the evidence allows.

## How to use this example

Use it to frame better diligence questions, not to predict your own result. Start with [the costs on each side of an ICHRA decision](https://ichrareport.com/guides/ichra-total-cost/), then use [the first-renewal measurement guide](https://ichrareport.com/guides/first-ichra-renewal/) to decide what you would track.

For the wider evidence base, read [how to interpret ICHRA adoption figures](https://ichrareport.com/research/ichra-adoption-measurement-2026/). One disclosed transition does not establish national adoption or representative outcomes. Employees' available insurance also requires a separate local review, covered in our [2027 planning outlook](https://ichrareport.com/research/ichra-2027-planning-outlook/).

## Sources and evidence

[1 Alliance Entertainment Holding Corporation via SEC EDGAR — FY2026 Form 10-K: Note 9 Employee Benefits and Human Capital Resources Company disclosure, not independent employee-outcome verification. Medical transition in FY2025; dental HMO remains self-insured. Run-out chronology is inconsistent. Global workforce is not ICHRA enrollment. Source reviewed 2026-09-17](https://www.sec.gov/Archives/edgar/data/1823584/000149315226042141/form10-k.htm)[2 U.S. Securities and Exchange Commission — EDGAR filing detail: accession 0001493152-26-042141 Filing date September 10, 2026; period of report June 30, 2026. Filing date is not the benefit transition date. Source reviewed 2026-09-17](https://www.sec.gov/Archives/edgar/data/1823584/000149315226042141/0001493152-26-042141-index.html)

Review dates are recorded for each source above. Company pages are useful for confirming how a product is described, but they do not prove service quality or customer results.