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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
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
On July 4, President Trump signed into law the One Big Beautiful Bill Act (the “OBBB”). Below we outline the key provisions impacting plan sponsors related to their health and welfare plans. Many of these provisions are...more
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
Our Employee Benefits & Executive Compensation Group breaks down the One Big Beautiful Bill Act’s employee benefits provisions and their impact on employers and other health plan sponsors....more
On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (“Act”), a sweeping tax and spending package, which includes provisions that impact employee benefit plans. These changes affect health savings...more
The One Big Beautiful Bill (OBBB) introduces updates for employers offering benefit plans, with changes that affect health savings account (HSA) eligibility, dependent care assistance limits, telehealth services, and more....more
In Notice 2014-1, the IRS has provided additional guidance for cafeteria plans (including health and dependent care flexible spending accounts) and Health Savings Accounts on compliance with the changes to treatment of...more