News & Analysis as of August 11, 2025

Internal Revenue Service

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IRS Announces 2026 Limits for Health Savings Accounts, High-Deductible Health Plans, and Excepted Benefit HRAs

McDermott Will & Schulte on 5/5/2025

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

Finalized Regulations Allow Forfeitures to Fund QNECs, QMACs to 401(K) Plans

Holland & Knight LLP on 7/31/2018

The Internal Revenue Service (IRS) has ruled that forfeitures under 401(k) plans can now be used to make qualified nonelective contributions (QNECs) and qualified matching contributions (QMACs) to 401(k) plans. This recent...more

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New Regulations › Employer Contributions › Internal Revenue Service

IRS Announces 2026 Limits for Health Savings Accounts, High-Deductible Health Plans, and Excepted Benefit HRAs

Finalized Regulations Allow Forfeitures to Fund QNECs, QMACs to 401(K) Plans

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