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IRS Announces HSA and HDHP Limits for 2026

The Internal Revenue Service has released Rev. Proc. 2025-19 announcing the inflation-adjusted limits for high deductible health plans (HDHPs) and health savings accounts (HSAs) in 2026.  The updated 2026 limits are as...more

Telehealth Safe Harbor Extended

High deductible health plan (“HDHP”) sponsors take note: the Continuing Appropriations Act, 2023 (“CAA23”) temporarily extends the flexibility for HDHPs to provide pre-deductible coverage of telehealth services without...more

New Year Brings New Group Health Plan Guidance

With a new year comes new requirements for group health plans (GHPs) and insurers, and this legal update summarizes two new developments with immediate compliance implications. First, the tri-agencies (DOL, CMS, and Treasury)...more

New Year, New ACA Reporting Rules

Since 2015, the Affordable Care Act (“ACA”) has required employers and insurers to annually complete, file with the Internal Revenue Service (“IRS”) and distribute to employees and other covered individuals information about...more

CARES Act Provisions Impact Employer-Sponsored Group Health Plans, HSAs and Student Loan Payment Assistance Benefits

Congress has enacted the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”), the third major federal piece of legislation responding to the COVID-19 pandemic.  The CARES Act follows the enactment of the...more

COVID-19 Relief Legislation Contains Testing Mandate

In the second major piece of legislation responding to the novel coronavirus (COVID-19) pandemic, the President signed the Families First Coronavirus Response Act (“Act”) into law on March 18, 2020....more

HDHPs Can Provide No Cost COVID-19 Testing and Treatment

Washington Health Benefit Exchange Announces Special Enrollment Period - Today, the IRS issued Notice 2020-15 clarifying that high-deductible health plans (HDHPs) may provide benefits associated with testing and treatment...more

Group Health Plans: What Employers Need to Know About Year-End Federal Legislation

The year-end federal spending bill, the Further Consolidated Appropriations Act, 2020 (“FCAA”), was signed into law on December 20, 2019. Although the media spotlight has focused primarily on provisions affecting retirement...more

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