News & Analysis as of

Employer Group Health Plans Employee Benefits Health Savings Account

BakerHostetler

Analysis of Employer-Related and Executive Compensation Changes Under the 2025 Tax Legislation

BakerHostetler on

There is a possibility for one or more additional reconciliation bills during late 2025 and 2026, and therefore additional opportunities for enactment of additional provisions, as well as changes and improvements to the...more

Wyrick Robbins Yates & Ponton LLP

Key Employee Benefits Changes Under the One Beautiful Bill Act

The One Big Beautiful Bill Act (OBBBA or the “Act”), signed into law on July 4, 2025, introduces a broad set of changes impacting employee benefits and executive compensation. This summary highlights the provisions most...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

Polsinelli

A Quick Look at Benefits and Executive Compensation Provisions in the One Big Beautiful Bill

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On July 4, 2025, President Donald J. Trump signed into law the One Big Beautiful Bill (OBBB). For employers, the most notable benefits-related provisions include expanded flexibility for health savings accounts (HSAs) and new...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

Kaufman & Canoles

ESOPs, Benefits & Compensation Q4 2024 Client Update

Kaufman & Canoles on

We hope you enjoyed the holidays and are settling back in refreshed and recharged for 2025. With a new year comes new rules; please find our thoughts on some of them below....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

Lathrop GPM

Fifty Years of ERISA

Lathrop GPM on

On Labor Day fifty years ago, September 2, 1974, President Ford signed the Employee Retirement Income Security Act of 1974 (ERISA) into law. It is a combination of tax and labor law incorporating trust law like fiduciary...more

McDermott Will & Schulte

IRS Announces 2025 Limits for Health Savings Accounts, High-Deductible Health Plans and Excepted Benefit HRAs

The Internal Revenue Service (IRS) recently announced (see Revenue Procedure 2024-25) cost-of-living adjustments to the applicable dollar limits for health savings accounts (HSAs), high-deductible health plans (HDHPs) and...more

Groom Law Group, Chartered

CAA 2023 Includes HSA Telehealth Relief, MHPAEA, Medicare, and Medicaid Changes

Last week the Senate passed the Continuing Appropriations Act, 2023 (“CAA23”).  The House of Representatives will likely consider the measure today, and President Biden is expected to sign the bipartisan measure into law...more

Warner Norcross + Judd

IRS Significantly Increases Many Benefit Plan Limits for 2023 - Warner Norcross + Judd LLP

Warner Norcross + Judd on

The IRS responded to rising inflation with its recent announcement regarding the limitations applicable to retirement and other benefit plans for 2023. Many limits will have significant increases compared to previous years,...more

Jackson Lewis P.C.

4th Quarter 2022 Quick Hits for Plan Sponsors and Administrators

Jackson Lewis P.C. on

As we enter the fourth quarter of 2022, sponsors and administrators of employee benefit plans have a lot to juggle. From open enrollment and required notices to plan document deadlines, it is a busy time of year. Yet, there...more

McDermott Will & Schulte

Employers Explore Abortion Coverage Continuation

While the United States awaits the Supreme Court’s ruling in Dobbs v. Jackson, which may overturn Roe v. Wade and eliminate the federal standard for abortion access, some states are considering setting their own standards...more

Proskauer - Employee Benefits & Executive...

Congress Reopens Door For HSA With No-Deductible Telehealth, But With a Hole

Effective April 1, 2022, high-deductible health plans can once again offer first-dollar coverage for telehealth and other remote services without making participants ineligible for health savings account (“HSA”)...more

McDermott Will & Schulte

IRS Announces 2022 Limits for HSAs, HDHPs and Excepted Benefit HRAs

Recently, the Internal Revenue Service (IRS) announced (See Revenue Procedure 2021-25) cost-of-living adjustments to the applicable dollar limits for health savings accounts (HSAs), high-deductible health plans (HDHPs) and...more

Fisher Phillips

2021 Limits for Benefit Plans

Fisher Phillips on

The IRS has announced the 2021 dollar limits impacting retirement plans and IRAs. The agency also issued welfare plan limits, as well as ACA penalties. The chart below summarizes these 2021 figures along with the...more

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

IRS’s New 2021 HSA and HDHP Limits

On May 20, 2020, in Revenue Procedure 2020-32, the Internal Revenue Service (IRS) announced the annual contribution limits for 2021 for health savings accounts (HSA). The IRS also announced the 2021 definitional limits per...more

Troutman Pepper Locke

COVID-19 Employee Benefits: FAQs for Employers Focus on Health and Welfare Benefit Plans

Troutman Pepper Locke on

It is hard to find a sector of the American workforce that has not been affected by the COVID-19 emergency. Employees are being asked to work from home if they are able, businesses are being forced to close, and employers are...more

Bradley Arant Boult Cummings LLP

Coronavirus and Health Plans: Changes to Cost Sharing for COVID-19 Testing and Treatment - Employee Benefits Alert

The nation’s lawmakers, government agencies, and insurance carriers are taking measures to remove financial barriers to testing and treatment for the novel coronavirus disease (COVID-19). Employers sponsoring health plans...more

Eversheds Sutherland (US) LLP

Emerging benefit plan issues relating to the coronavirus

As employers prepare their workforces for issues related to COVID-19, they should also take steps to ensure that their benefit plans are prepared. The impact of the virus will put a financial and logistical strain on many...more

Bricker Graydon LLP

IRS readjusts HSA contribution limit

Bricker Graydon LLP on

In March of this year, the IRS adjusted the 2018 HSA contribution limit for individuals enrolled in family coverage down $50 from $6,900 to $6,850. A little over a month later, the IRS reconsidered the retroactive limit...more

Littler

IRS Resolves 2018 HSA Contribution Limit Confusion

Littler on

Acknowledging “numerous unanticipated administrative and financial burdens,” the IRS officially revoked its earlier attempt to lower the 2018 health savings account (HSA) contribution limits. ...more

Ballard Spahr LLP

IRS Announces HSA Relief

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The IRS has announced that it will restore the family deduction limit for Health Savings Account (HSA) contributions to $6,900 for 2018. The IRS had previously set this limit last spring, but earlier this year announced that...more

Bradley Arant Boult Cummings LLP

IRS Lowers 2018 Family Contribution Limit for Health Savings Accounts

The IRS previously announced that the 2018 contribution limit for health savings accounts (HSAs) corresponding to family coverage under a high-deductible health plan would be $6,900. However, now three months into 2018, the...more

Benesch

IRS Guidance Requires Immediate Changes to Employer Group Health Plans with Health Savings Accounts

Benesch on

On March 5, 2018, the Internal Revenue Service (IRS) issued guidance that lowers the 2018 Health Savings Account (HSA) contribution limit for family coverage. Last year the IRS set the 2018 HSA contribution limit at $3,450...more

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