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Flexible Spending Accounts Health Savings Accounts

Keating Muething & Klekamp PLL

Benefits Monthly Minute - July 2025

The July Monthly Minute highlights several benefits provisions under the One Big Beautiful Bill Act and offers reminders about upcoming PCORI and Form 5500 deadlines. Many Benefits, One Big Beautiful Bill On July 4, 2025,...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

Fisher Phillips

How Will Employers Be Impacted by the Big Beautiful Bill? A Recap of Key Workplace Provisions in The New Federal Budget

Fisher Phillips on

Don’t have the energy to slog through the 1,127 (or so) pages of the legislative text, amendments, and explanatory materials that comprise the final version of the “Big Beautiful Bill” to see how it impacts labor and...more

White and Williams LLP

The 12 Days of Year-End Estate Planning

White and Williams LLP on

As the end of 2024 draws near, it’s a great time to review your finances and prepare for a prosperous new year. Whether you’re cozying up by the fire or decorating with family, a little year-end financial planning can help...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

BCLP

IRS Releases 2025 Adjusted Qualified Plan Limitations

BCLP on

The Internal Revenue Service released the cost-of-living adjusted qualified retirement plan and welfare plan limitations effective January 1, 2025. For ease of reference and comparison to prior years, we have placed the...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

Troutman Pepper Locke

IRS Announces 2025 Retirement Plan Limits: Modest Increases

Troutman Pepper Locke on

The Internal Revenue Service announced the 2025 cost-of-living adjustments to the dollar limitations for qualified retirement plans and other benefits, and the Social Security Administration announced its own cost-of-living...more

Fisher Phillips

Open Enrollment Season in the Workplace: 5 Legal Considerations + Employer Takeaways

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Open enrollment season can put a spotlight on the many complex rules applicable to employer-sponsored health and welfare plans. As you announce your benefit offerings for the upcoming plan year and tirelessly work to inform...more

Stinson - Benefits Notes Blog

Annual Limits on Qualified Plans for 2024

On November 1, 2023, the Internal Revenue Service (IRS) released Notice 2023-75, which sets forth the 2024 cost-of-living adjustments affecting dollar limits on benefits and contributions for qualified retirement plans. The...more

Woodruff Sawyer

IRS Adjusts Health Flexible Spending Account and Other Benefit Limits for 2024

Woodruff Sawyer on

On November 9,2023, the Internal Revenue Service (IRS) released Revenue Procedure 2023-34, which increases the health flexible spending account (FSA) salary reduction contribution limit to $3,200 for plan years beginning in...more

Seyfarth Shaw LLP

Can I Get Reimbursed for My Gym Membership?

Seyfarth Shaw LLP on

Seyfarth Synopsis: New IRS FAQs provide helpful clarifications on eligible medical expenses for HSAs, FSAs, MSAs, and HRAs (including the conditions for reimbursement of those gym memberships)....more

Clark Hill PLC

2023 Benefits Limits

Clark Hill PLC on

Happy Holidays! Employee benefits limits for 2023 have been promulgated by the government. Click the link below to view 2022-2023 comparisons of important employee benefits limits. ...more

Stoel Rives - Health Law Insider®

Is Any Pandemic Relief Still Available for Employee Benefit Plans?

As we approach our third new year since the first reported cases of COVID-19, related relief may seem like old news. Although much of the government-sponsored pandemic relief has expired, there are aspects that remain germane...more

Lowenstein Sandler LLP

Reproductive Rights: FAQs for Employers in New Jersey

Lowenstein Sandler LLP on

GENERAL INFORMATION- Is abortion still legal in NJ?- Yes, abortion is still legal in New Jersey. Abortion is an independent and fundamental right protected by both the New Jersey Constitution and state legislation....more

Dentons

Health Flexible Spending Accounts: What to do if your Health FSA is discriminatory

Dentons on

In the first article of this Health FSA series, we covered how to determine if an employer’s Health FSA is discriminatory. In the second and final article of this series, we’ll cover what employers should consider if their...more

Sullivan & Worcester

Year-End Limit, Vaccine and Credit Updates

Sullivan & Worcester on

The Federal Vaccine Mandate - Preparing for OSHA's COVID-19 Requirements - The Occupational Safety and Health Administration ("OSHA") has released an Emergency Temporary Standard ("ETS") regarding COVID-19-related compliance...more

Holland & Hart LLP

Proposed PHIT Act Would Make Certain Sports and Fitness Expenses Tax Deductible

Holland & Hart LLP on

Earlier this year, the Personal Health Investment Today Act of 2021 (the PHIT Act) was introduced in the U.S. Senate, where the legislation remains currently pending. If enacted, the PHIT Act would amend the Internal Revenue...more

Patterson Belknap Webb & Tyler LLP

IRS Guidance: COVID-19 PPE May be Eligible to be Reimbursed from Health FSAs, HRAs, and HSAs

On March 26, 2021, the Internal Revenue Service (“IRS”) published Announcement 2021-7, which notifies taxpayers that certain amounts paid for personal protective equipment (such as masks, hand sanitizer, and sanitizing wipes)...more

Bond Schoeneck & King PLLC

PPE Costs Can Be Reimbursed from Health FSAs, HRAs and HSAs

The IRS recently announced that the costs of masks, hand sanitizers and other "personal protective equipment" (PPE) used for the primary purpose of preventing the spread of coronavirus are qualifying medical expenses under...more

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

COVID-19 Cafeteria Plan Relief: IRS Clears the Mud

The Consolidated Appropriations Act, 2021 (CAA) contained temporary relief measures aimed at addressing unused contributions to health flexible spending accounts (FSA) and dependent care assistance programs (DCAP). On...more

Robinson & Cole LLP

IRS Issues More COVID-Related Guidance on Flexible Spending Accounts

Robinson & Cole LLP on

On February 18, 2021, the IRS released Notice 2021-15 (the Notice), which provides additional guidance clarifying many open issues following implementation of Section 214 of the Consolidated Appropriations Act (CAA). Section...more

Polsinelli

Third Party Administrator Update - TPA Licensing and Compliance: Vermont Issues Proposed Regulation Adopting DECEMBER 2020...

Polsinelli on

In the fall of 2019, we reported that Vermont enacted Senate Bill 41, which granted the Commissioner of the Vermont Department of Financial Regulation (the “Department”) jurisdiction over entities that administer one or more...more

Foley & Lardner LLP

IRS Provides Further Flexibility for Flexible Spending Accounts

Foley & Lardner LLP on

Following up on changes to flexible spending accounts (FSAs) implemented by the December 2020 budget bill (the Consolidated Appropriations Act, 2021), the IRS provided interpretative guidance of its own in Notice 2021-15. ...more

McAfee & Taft

New IRS guidance provides even more flexibility for cafeteria plans, FSAs, and DCAPs

McAfee & Taft on

You might recall that in December 2020, Congress passed the year-end funding bill known as the Consolidated Appropriations Act, 2021 (CAA), which contained provisions that provide significant flexibility for flexible spending...more

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