News & Analysis as of

Health Savings Accounts HDHPs

Gould + Ratner LLP

What Employers Need to Know About the Employee Benefits Provisions in the OBBBA

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On July 4, the One Big Beautiful Bill Act (“OBBBA”) was enacted into law with President Donald Trump’s signature. Although the OBBBA’s tax and spending provisions tend to receive greater media attention, it also contains...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

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

Congress Declines to Extend HDHP First-Dollar Telehealth Coverage Relief

After Congress declined to extend certain relief allowing first-dollar coverage of telehealth services by high-deductible health plans (HDHPs), health plan sponsors may need to make immediate changes to preserve employees’...more

Foley & Lardner LLP

Medicare Telehealth Flexibilities Get a Three-Month Lifeline

Foley & Lardner LLP on

After much uncertainty, Congress has extended many Medicare telehealth flexibilities through March 31, 2025, in its end-of-year appropriations bill. However, several important flexibilities, such as first-dollar coverage of...more

Bricker Graydon LLP

Preventative Care Expansion for High Deductible Health Plans

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Earlier this year, the Internal Revenue Service (IRS) issued a number of new notices updating and clarifying the preventive services expenses that high deductible health plans (“HDHP”) can cover without affecting a...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

Bricker Graydon LLP

Is Your Plan Deductible High Enough?

Bricker Graydon LLP on

Last month, the IRS released the 2025 cost-of-living adjusted limits for health savings accounts (HSAs) and high-deductible health plans (HDHPs). The IRS requires that in order to contribute to an HSA, an individual must be...more

Holland & Knight LLP

IRS Clarifies HDHP Coverage of COVID-19 Testing, Treatment Before Deductible

Holland & Knight LLP on

The IRS recently issued Notice 2023-37 (Notice) relating to pre-deductible coverage of COVID-19 testing and treatment under high-deductible health plans (HDHPs). Specifically, the Notice establishes a 2024 expiration date for...more

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

COVID-19 Relief for High Deductible Health Plans Expires in 2024

Employers’ high deductible health plans (HDHPs) can continue to cover COVID-19 testing and treatment without violating the eligibility rules for health savings accounts (HSAs)—but only through 2024—under new Internal Revenue...more

Ballard Spahr LLP

COVID-19 Coverage Without a Deductible Ends After 2024

Ballard Spahr LLP on

The Internal Revenue Service (IRS) has issued new guidance, Notice 2023-37, which states that for plan years ending after December 31, 2024, HSA-compatible high-deductible health plans (HDHPs) will no longer be permitted to...more

Miller Canfield

HSA and HDHP Limits Increased for 2024

Miller Canfield on

Earlier this week, the government released Revenue Procedure 2023-23 outlining the 2024 inflation adjusted limits for health savings accounts (HSAs) and high deductible health plans (HDHPs). An HSA is a tax-advantaged way for...more

McDermott Will & Emery

[Webinar] How Employers Should Prepare for the End of the Covid-19 National & Public Health Emergencies - April 3rd, 12:00 pm -...

McDermott Will & Emery on

The Biden administration recently announced its intention to end the COVID-19 National Emergency and the COVID-19 Public Health Emergency effective May 11, 2023. These emergency declarations have been in place for nearly...more

Proskauer - Employee Benefits & Executive...

A New Normal? Omnibus Bill Extends High Deductible Health Plan Telehealth Safe Harbor

The Consolidated Appropriations Act of 2023 (“CAA 2023”), signed into law on December 29, introduced sweeping reforms to the employee benefits landscape. Not only do the CAA 2023’s “SECURE 2.0” provisions make some...more

Faegre Drinker Biddle & Reath LLP

What to Know Before Getting Back to the Business of Health Care: FY2023 Omnibus Spending Bill

In late December, Congress passed and President Biden signed into law a $1.7 trillion year-end omnibus spending bill to fund the federal government through FY2023. This alert summarizes the notable health policies and...more

Stinson - Benefits Notes Blog

Annual Limits on Qualified Plans for 2022

On November 4, 2021, the Internal Revenue Service (IRS) released Notice 2021-61, which sets forth the 2022 cost-of-living adjustments affecting dollar limits on benefits and contributions for qualified retirement plans.  The...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

Faegre Drinker Biddle & Reath LLP

Regulatory Actions Impacting Health Insurers and Managed Care Companies in Response to COVID-19

As health insurers and managed care companies work to serve their patient communities during the COVID-19 pandemic, they must also track and adapt to a multitude of new state and federal COVID-19-related regulatory actions...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

Davis Wright Tremaine LLP

IRS Permits HSA-Eligible Health Plans to Provide COVID-19 Services Without a Deductible or Cost Sharing

The IRS has taken action to ensure that COVID-19 testing and treatment are not deterred by the rules for high-deductible plans. Health Spending Accounts (HSA) coupled with High Deductible Health Plans (HDHP) have become a...more

Troutman Pepper Locke

High-deductible Health Plans May Cover COVID-19 (Coronavirus) Costs

Troutman Pepper Locke on

Summary - To facilitate the nation’s response to the 2019 Novel Coronavirus (COVID-19), also known as the Coronavirus, the Internal Revenue Service advised in IRS Notice 2020-15 that a high-deductible health plan (HDHP),...more

Clark Hill PLC

IRS: High-Deductible Health Plans Can Cover COVID-19 Screening

Clark Hill PLC on

The IRS has published guidance permitting High Deductible Health Plans (“HDHPs”) to cover the costs of screening for the COVID-19 virus....more

Dickinson Wright

High Deductible Health Plans and Expenses related to COVID-19

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Many of the nation’s largest insurers have announced that they will be waiving the deductible or other cost-sharing for testing or other expenses related to the 2019 Novel Coronavirus (“COVID-19”). ...more

Stoel Rives - World of Employment

HDHPs Can Provide No Cost COVID-19 Testing and Treatment

Washington Health Benefit Exchange Announces Special Enrollment Period - Today, the IRS issued Notice 2020-15 clarifying that high-deductible health plans (HDHPs) may provide benefits associated with testing and treatment...more

Seyfarth Shaw LLP

Sad Day for Coupon-Clippers

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Seyfarth Synopsis: Recently, the Trump Administration issued its proposed Notice of Benefit & Payment Parameter for 2021 regulations....more

Troutman Pepper Locke

IRS Announces 2020 Retirement Plan Limitations – Most Limits are Increased

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The Internal Revenue Service announced the 2020 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

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