News & Analysis as of

HDHP Flexible Savings Accounts (FSAs)

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

Seyfarth Shaw LLP

IRS Announces 2021 Limits for Certain Health and Fringe Benefit Options

Seyfarth Shaw LLP on

Seyfarth Synopsis: The IRS has announced the adjustments to key limits for certain health and welfare benefit programs, including HDHP deductibles, HSA and FSA contributions, and other fringe benefit options for 2021....more

Kilpatrick

2021 Health and Fringe Benefit Limits

Kilpatrick on

For calendar year 2021, the Health FSA contribution limit and the parking and transit limits remain the same. Other limits increase only slightly....more

Bricker Graydon LLP

COVID-19 relief for health plans and participants: Employers and employees get mid-year break on cafeteria plan changes and COBRA...

Bricker Graydon LLP on

The IRS recently issued Notice 2020-29, allowing ยง125 cafeteria plans and high-deductible health plan (HDHP) changes during the remainder of 2020....more

Seyfarth Shaw LLP

All Bets Are Off: IRS Issues New Playbook for Section 125 Plans During Pandemic

Seyfarth Shaw LLP on

On May 12, the IRS released Notices 2020-29 and 2020-33, which collectively provide various forms of relief under the existing IRC Section 125/129 rules in light of the COVID-19 pandemic. ...more

Kilpatrick

2020 Health and Fringe Benefit Plan Limits

Kilpatrick on

Today, the IRS released the annual adjustments for health FSAs, transportation plans and employer adoption assistance benefits. The following chart indicates these new limits, along with other health plan limits applicable...more

Holland & Knight LLP

Numerous Provisions Affecting Employers in Senate's Draft Better Care Reconciliation Act of 2017

Holland & Knight LLP on

U.S. Senate Republicans on June 22, 2017, released a discussion draft of the Better Care Reconciliation Act of 2017 (BCRA), its bill to repeal and replace the Affordable Care Act (ACA). The BCRA follows on the heels of the...more

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