News & Analysis as of

Health and Welfare Plans Health Savings Accounts

McDermott Will & Emery

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

Proskauer - Employee Benefits & Executive...

Down to the Wire: Will We Have HSA with Pre-Deductible Telehealth in 2025?

The telehealth services safe harbor for high deductible health plans (“HDHPs”) will expire for plan years starting on or after January 1, 2025, absent Congress passing legislation extending or making the safe harbor...more

Alston & Bird

2024 Health Benefits Year: A Year to Remember

Alston & Bird on

The year was packed with developments for health and welfare benefits plans. Our Health Benefits Team reviews 2024, from new data privacy rules to disaster tax relief....more

Snell & Wilmer

2024 End-of-Year Plan Sponsor “To Do” List (Part 1) Health and Welfare

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We are pleased to present our annual End of Year Plan Sponsor “To Do” Lists. This year, we present our “To Do” Lists in four separate SW Benefits Updates. This Part 1 covers year-end health and welfare plan issues. Parts 2,...more

Schwabe, Williamson & Wyatt PC

IRS Releases Health Plan Contribution Limits for 2025 Plan Year

October 25, 2024 Of Counsel The IRS has recently released its inflation-adjusted contribution limits for certain tax-advantaged welfare accounts. Understanding these new limits will help employers communicate during open...more

Fisher Phillips

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

Fisher Phillips on

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

Alston & Bird

Year-End Health Benefits Roundup 2023

Alston & Bird on

It was a lively year for health benefits. Our Employee Benefits & Executive Compensation Group unpacks 2023, from the end of the COVID-19 emergencies to the much-anticipated Mental Health Parity and Addiction Equity Act...more

Verrill

How to Comply with the Health FSA Debit Card Claims Substantiation Rules

Verrill on

The IRS’s recent Chief Counsel Advice Memorandum 202317020 (the “Memo”) brings into focus the importance of compliance with the debit card claims substantiation requirements for medical care expenses reimbursed or paid for...more

McDermott Will & Emery

IRS Announces 2024 Limits for HSAs, HDHPs and Excepted Benefit HRAs

McDermott Will & Emery on

Recently, the Internal Revenue Service (IRS) announced (See Revenue Procedure 2023-23) cost-of-living adjustments to the applicable dollar limits for health savings accounts (HSAs), high-deductible health plans (HDHPs) and...more

Stinson - Benefits Notes Blog

Just in the Nick of Time – Congress Grants Second Extension of CARES Act Telehealth/HSA Relief

Recently Congress passed the Consolidated Appropriations Act of 2023 (“2023 CAA”). Among other things, the 2023 CAA extends, for a second time, the telehealth relief provided under the CARES Act. The CARES Act permitted high...more

Morgan Lewis - ML Benefits

IRS Adjusts HSA Amounts to Account for Inflation

The Internal Revenue Service (IRS) issued Notice 2022-24 on April 29 to provide the inflation-adjusted amounts for health savings accounts (HSAs) in calendar year 2023....more

McDermott Will & Emery

IRS Announces 2023 Limits for HSAs, HDHPs and Excepted Benefit HRAs

Recently, the Internal Revenue Service (IRS) announced (See Revenue Procedure 2022-24) cost-of-living adjustments to the applicable dollar limits for health savings accounts (HSAs), high-deductible health plans (HDHPs) and...more

Nelson Mullins Riley & Scarborough LLP

Telehealth Coverage Reinstated for HDHP/HSAs Effective April 1, 2022

The Consolidated Appropriations Act of 2022 (“2022 CAA”), which was recently signed into law, reinstates the exception that allows high deductible health plans (“HDHPs”) to waive all or a portion of participant cost-sharing...more

Woodruff Sawyer

Congress Passes Another Temporary Telehealth Safe Harbor

Woodruff Sawyer on

On March 15, 2022, the President signed the Consolidated Appropriations Act, 2022 (H.R. 2471) into law (“CAA 2022”). The CAA 2022 is largely a spending bill but also includes, among other things, a much-anticipated new...more

Morgan Lewis - ML Benefits

Special Telehealth Rules for HSAs Return—Briefly

The Consolidated Appropriations Act of 2022, which was signed March 15, again permits first-dollar coverage for telehealth services without jeopardizing health savings account (HSA) eligibility, effective April 1, 2022,...more

McDermott Will & Emery

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

McDermott Will & Emery on

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

Troutman Pepper Locke

Consolidated Appropriations Act of 2021: Relief for Flexible Spending Accounts

Troutman Pepper Locke on

The Consolidated Appropriations Act of 2021 (the “Act”), signed into law on December 27, 2020, includes relief for employers offering Health and/or Dependent Care Flexible Spending Arrangements (“FSAs”)....more

Carlton Fields

Cutting Costs With Employee Benefit Plans (Part 3 of 5) – Medical Benefit Costs

Carlton Fields on

Carlton Fields tax attorney Lowell Walters suggests potential ways to reduce the costs of employer-sponsored group health plans....more

McDermott Will & Emery

IRS Announces 2021 Limits for Health Savings Accounts and High-Deductible Health Plans

McDermott Will & Emery on

The Internal Revenue Service recently announced cost-of-living adjustments to the applicable dollar limits for health savings accounts and high-deductible health plans for 2021. Some of the dollar limits currently in effect...more

Stoel Rives LLP

2020 Health and Welfare Benefit Plan Limits Released by IRS

Stoel Rives LLP on

The IRS issued Revenue Procedure 2019-44 today that provides the 2020 cost-of-living inflation adjustments for certain health and welfare benefit plans. Some of these amounts have been previously released by the IRS. Here are...more

Morgan Lewis - ML Benefits

Hot Topics In Employee Benefits: What we're seeing

As we look forward to 2020, we bring you a few key takeaways on the hot topics and trends that individuals operating in the employee benefits space are watching in health and welfare, plan sponsor considerations, executive...more

Snell & Wilmer

2016 End of Year Plan Sponsor “To Do” List: Health & Welfare

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As 2016 comes to an end, we are pleased to present you with our traditional End of Year Plan Sponsor “To Do” Lists. Like last year, we are presenting our “To Do” Lists in three separate Employee Benefits Updates. Part 1 of...more

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