News & Analysis as of

Employee Benefits HDHP

McDermott Will & Schulte

OBBBA’s impact on employee benefit plans, programs, and arrangements

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (OBBBA) into law. This sweeping tax and spending package affects large swaths of the US economy. Though reduced significantly from the original House...more

Morgan Lewis - ML Benefits

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

McDermott Will & Schulte

Key updates on the US health benefits and reimbursement landscape

The world of health benefits is constantly evolving. Recent policy shifts and legislative developments are expected to impact the economic landscape and have significant implications for employer plan sponsors, insurers,...more

Bradley Arant Boult Cummings LLP

Employee Benefits Under the One Big Beautiful Bill Act: What Employers Need to Know

On July 4, 2025, President Trump signed into law the “One Big Beautiful Bill” Act (OBBB), a sweeping piece of legislation that significantly reshapes the landscape of tax policy and public health coverage. While the bill’s...more

Patterson Belknap Webb & Tyler LLP

Highlights of the Employee Benefits Provisions in the One Big Beautiful Bill

On July 4, 2025, H.R. 1, also known as the One Big Beautiful Bill (the “OBBB”) was signed into law. Compared to recent legislation, the OBBB does not contain a significant number of employee benefits provisions. However,...more

Ice Miller

Big Beautiful Benefits: A Look at the Employee Benefits Provisions of the One Big Beautiful Bill

Ice Miller on

On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (the Act), Public Law 119-21. While the Act contains several tax and law changes, this article focuses on the employee benefits provisions within...more

Roetzel & Andress

One Big Beautiful Bill: A Boon for Concierge Medicine

Roetzel & Andress on

President Trump’s signing of the “One Big Beautiful Bill Act” on July 4, 2025, was a big win for concierge medicine practices, often called direct primary care (DPC). The new law allows favorable treatment for DPC...more

Bond Schoeneck & King PLLC

One Big Beautiful Benefits Bill? – Employee Benefits Provisions in the One Big Beautiful Bill Act

Background - The President recently signed the One Big Beautiful Bill Act (OBBBA) into law. And, while employee benefits play a relatively minor role in the bill, there are several surprisingly important changes tucked...more

McDermott Will & Schulte

A win for telehealth providers, health plans, and participants: HDHP telehealth safe harbor permanently reinstated

On July 4, 2025, the president signed the One Big Beautiful Bill Act (H.R. 1) into law. Among many other healthcare provisions, the bill permanently extends the telehealth safe harbor for high-deductible health plans (HDHPs)...more

Schwabe, Williamson & Wyatt PC

Changes to Employee Benefit Plans in the One Big Beautiful Bill Act

On July 4, 2025, the One Big Beautiful Bill Act, 2025 (OBBBA) was enacted. The OBBBA is far-reaching and employers may need to do a lot of work to bring their systems and procedures into compliance. Some of the changes in the...more

Snell & Wilmer

The One Big Beautiful Bill Act Brings Beautiful Relief for Telehealth Coverage

Snell & Wilmer on

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (the “Act”) into law. The Act makes permanent the COVID-era safe harbor that allowed high deductible health plans (“HDHPs”) to provide first-dollar...more

Seyfarth Shaw LLP

From Telehealth to Trump Accounts: Breaking Down the One Big Beautiful Bill’s Impact on Employee Benefits

Seyfarth Shaw LLP on

On July 4, 2025, Donald Trump signed the One Big Beautiful Bill (OBBB) into law. Although most have focused on the sweeping tax reform included in the OBBB, a number of key employee benefits provisions are included in the...more

Foley & Lardner LLP

The HDHP Telehealth Safe Harbor Returns – For Good This Time

Foley & Lardner LLP on

President Trump signed into law the One Big Beautiful Bill Act (OBBB) on July 4, 2025. The telehealth safe harbor, which allowed first dollar coverage of telehealth services without impacting Health Savings Account (HSA)...more

Verrill

Preventive Services vs. Preventive Care

Verrill on

In the context of medical coverage, the terms “Preventive Services” and “Preventive Care” are often used interchangeably. The two terms, however, have very different meanings. Understanding the difference can have significant...more

Pullman & Comley, LLC

IRS Announces HSA and HDHP Dollar Limits for 2026

Pullman & Comley, LLC on

The IRS has announced the 2026 cost-of-living adjustments to the applicable dollar limits for health savings accounts (HSAs), high-deductible health plans (HDHPs), and excepted benefit health reimbursement arrangements...more

McDermott Will & Schulte

IRS Announces 2026 Limits for Health Savings Accounts, High-Deductible Health Plans, and Excepted Benefit HRAs

The Internal Revenue Service (IRS) recently announced (see Revenue Procedure 2025-19) cost-of-living adjustments to the applicable dollar limits for health savings accounts (HSAs), high-deductible health plans (HDHPs), and...more

Miller Canfield

2026 Inflation-Adjusted Health and Welfare Plan Limits

Miller Canfield on

On May 1, 2025, the IRS released Rev Proc 2025-19 which updated for 2026 the limits applicable to certain health and welfare plans, including the following key limits...more

Stoel Rives - Health Law Insider®

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

Ogletree, Deakins, Nash, Smoak & Stewart,...

Congress Declines to Extend HDHP First-Dollar Telehealth Coverage Relief

After Congress declined to extend certain relief allowing first-dollar coverage of telehealth services by high-deductible health plans (HDHPs), health plan sponsors may need to make immediate changes to preserve employees’...more

Foley & Lardner LLP

The Telehealth Extension Has Ended…For Now

Foley & Lardner LLP on

During the COVID-19 crisis, newly-created relief allowed first dollar coverage for telehealth services under a high deductible health plan (HDHP) without ruining health savings account (HSA) eligibility. That relief was...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Don’t Overlook Year-End HDHP Changes to Telehealth Cost-Sharing

Employers providing health plan coverage through a high-deductible health plan (HDHP) may need to amend their HDHP before year-end to remove first-dollar telehealth coverage. Although prior regulatory relief permitted...more

Seyfarth Shaw LLP

Guidance Issued on Contraception and Other Medical Services Under Health Plans

Seyfarth Shaw LLP on

The IRS recently published two notices which describe the tax treatment of amounts paid for condoms and expand the list of preventive care benefits permitted to be provided by a high deductible health plan (HDHP) without...more

McGuireWoods LLP

IRS Announces Cost of Living Adjustments for the 2025 Plan Year

McGuireWoods LLP on

The Internal Revenue Service has announced in its annual update various 2025 employee benefit plan limits and thresholds for employer plan sponsors to begin incorporating into their ongoing benefits administration and...more

Ballard Spahr LLP

IRS Guidance Expands List of Preventive Care Benefits Under HDHPs

Ballard Spahr LLP on

The IRS recently issued Notices 2024-71 and 2024-75, which expand the list of “preventive care” benefits permitted to be provided by a high deductible health plan (HDHP) without a deductible and the list of benefits...more

Groom Law Group, Chartered

The IRS Issues Two Notices Regarding Preventive Care and Medical Care

On October 17, 2024, the IRS issued two Notices: one regarding preventive care services that an HSA-compatible high deductible health plan (“HDHP”) can cover on a pre-deductible basis and another allowing the cost of condoms...more

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