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Proposed Rule Expands HRA Usage and Forecasts Safe Harbors for ACA Employer Mandate Compliance

The Departments of the Treasury, Labor, and Health and Human Services (collectively, the “Departments”) recently released a proposed rule to expand the use of health reimbursement arrangements (HRAs) and other account-based...more

IRS Publishes Pension Plan Limitations for 2019

On November 1, 2018, the Internal Revenue Service (IRS) announced cost-of-living adjustments affecting dollar limitations for pension plans and other retirement-related items for the 2019 tax year. ...more

IRS Reduces Family HSA Contribution Limit For 2018

On March 5, 2018, the Internal Revenue Service released Rev. Proc. 2018-18 under Internal Revenue Bulletin No. 2018-10, reducing from $6,900 to $6,850 the maximum amount an individual with family coverage may contribute to a...more

IRS Publishes Pension Plan Limitations for 2018

On October 19, 2017, the Internal Revenue Service (“IRS”) announced cost of living adjustments affecting dollar limitations for pension plans and other retirement-related items for the 2018 tax year. The list below details...more

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