News & Analysis as of

Inflation Adjustments Patient Protection and Affordable Care Act (PPACA) Employer Group Health Plans

Woodruff Sawyer

IRS Releases 2026 HSA Contribution Limits and HDHP Deductible and Out-of-Pocket Limits

Woodruff Sawyer on

In Rev. Proc. 2025-19, the IRS released the inflation adjusted amounts for 2026 relevant to Health Savings Accounts (HSAs) and high deductible health plans (HDHPs).  In Rev. Proc. 2025-19, the IRS released the inflation...more

Balch & Bingham LLP

PCORI Fee Inflation Adjustment

Balch & Bingham LLP on

In Notice 2015-60 (October 9, 2015), the IRS announced that the PCORI fee will rise to $2.17 per covered life for plan years ending on or after October 1, 2015 and before October 1, 2016. For plan years ending on or after...more

Balch & Bingham LLP

Will § 4980H Require Judicial Amendment Too?

Balch & Bingham LLP on

Absent applicable transitional relief, most of which vanishes after 2015, an ACA Applicable Large Employer that fails to offer Minimum Essential Coverage to at least 70% of its 2015 full-time employees and their dependents...more

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