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One Big Beautiful Bill: Impact on Welfare Benefits

President Donald Trump signed the One Big Beautiful Bill (OBBB) into law on July 4, 2025. The OBBB is a wide-ranging piece of legislation that introduces significant reforms across multiple areas of federal policy, including...more

American Rescue Plan’s Health and Welfare Benefit Provisions: COBRA and DCFSA Action Items

The American Rescue Plan Act of 2021 includes a COBRA premium subsidy and increases the dependent care flexible spending account (DCFSA) limits. While the availability of the COBRA premium subsidy is a requirement, the...more

IRS Gymnastics With Code Section 125 for FSAs: Notice 2021-15

As discussed in our earlier LawFlash, the Consolidated Appropriations Act, 2021 (Act) contains certain permissible provisions plan sponsors may adopt to offer employees greater flexibility under a healthcare flexible spending...more

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