News & Analysis as of

Contribution Limits Internal Revenue Service New Regulations

Ruder Ware

2026 HSA Limits Are Announced

Ruder Ware on

On May 1, 2025, the IRS announced the Health Savings Account limits for 2026.  With respect to contribution limits, the limits are slightly higher than the ones for 2025 and the required deductible and out-of-pocket maximums...more

ArentFox Schiff

IRS, Treasury Release Final Regulations Impacting Type I and Type III Supporting Organizations

ArentFox Schiff on

The Internal Revenue Service (IRS) and the US Department of the Treasury released final regulations on October 16 that address the changes enacted by the Pension Protection Act of 2006 (PPA). The regulations provide...more

Mintz - Public Finance Viewpoints

Final Section 529A ABLE Plan Regulations Are Well-Intended But Will Require Further Clarification

On October 2, 2020, the Internal Revenue Service released final regulations providing guidance for Section 529A “qualified ABLE programs” established by states under the Stephen Beck Jr. Achieving a Better Life Experience Act...more

Holland & Knight LLP

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

Holland & Knight LLP on

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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