News & Analysis as of

Health Savings Accounts

Kaufman & Canoles

ESOPs, Benefits & Compensation 2026 New Year Client Update

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The past year saw a number of significant benefits changes, so as we close out 2025 and look toward 2026, we hope you’ll find these updates helpful. ...more

Bricker Graydon LLP

2026 Benefit Limits & Annual Amounts all in one Place

Bricker Graydon LLP on

There is a telltale sign that you are a true benefit nerd… you have printouts of the annual benefit plan limits tacked to the wall by your desk. I’m guilty of it myself. Last year I finally got tired of bouncing between...more

McAfee & Taft

Big, beautiful changes to employee benefits

McAfee & Taft on

The One Big Beautiful Bill Act (OBBBA), signed into law by President Trump on July 4, 2025, made some of the most significant changes to health and welfare benefits in recent years. Although not as comprehensive as prior laws...more

Woodruff Sawyer

IRS Releases Guidance Related to Recent HSA Changes

Woodruff Sawyer on

The IRS recently released Notice 2026-5, which provides guidance and answers to common questions related to the expanded availability of health savings accounts (“HSA”) under the Reconciliation Act (previously named the One...more

Bricker Graydon LLP

IRS Guidance Clarifies New HSA Rules Under the One Big Beautiful Bill

Bricker Graydon LLP on

Earlier this month, the IRS issued guidance on the health savings account (HSA) changes enacted as part of the One Big Beautiful Bill Act (OBBBA). While the guidance does not significantly alter the provisions announced when...more

Ballard Spahr LLP

IRS Touches Up the One Big Beautiful Bill

Ballard Spahr LLP on

The Internal Revenue Service (IRS) has provided guidance on the changes made to the rules governing health savings accounts (HSAs) in the One Big Beautiful Bill, which was enacted this summer....more

Brownstein Hyatt Farber Schreck

Taxation & Representation, Dec. 2025 #3

T-14 Days Until the Expiration of the ACA eAPTCs: In 14 days, the enhanced Affordable Care Act premium tax credits (eAPTCs) expire and neither chamber has landed on a solution. Last week, House Republicans released H.R. 6703,...more

Foley & Lardner LLP

Proposed Rule Eliminates Medicare Part D Notice for ICHRAs

Foley & Lardner LLP on

The Department of Health and Human Services (HHS) published a proposed rule on November 28, 2025 (the Proposed Rule) that would carve out account-based group health plans from the requirement to provide a Medicare Part...more

Mayer Brown

One Big Beautiful Bill Act, Part 2: Leveraging “Trump Accounts” for Financial Wellness, Benefit Plan Design, and Health Savings...

Mayer Brown on

Join us for this three-part series covering how the One Big Beautiful Bill Act reshapes the workplace benefits conversation. This series features Hillary August, Stephanie Vasconcellos, and Ryan Liebl who provide insight into...more

Holland & Knight LLP

Holland & Knight Health Dose: December 16, 2025

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The U.S. House of Representatives and U.S. Senate will be in session this week for the last time this year. After votes on proposals from Senate Republicans and Democrats to extend the enhanced advanced premium tax credits...more

Brownstein Hyatt Farber Schreck

Taxation & Representation, Dec. 2025 #2

T-21 Days Until the Expiration of the ACA eAPTCs: On Thursday, the Senate is expected to vote on a proposal from Democrats that would extend the expiring Affordable Care Act enhanced premium tax credits (eAPTCs) for three...more

Groom Law Group, Chartered

This Week From the Hill (December 7 – 13, 2025)

Each week while Congress is in session, our Policy team delivers a key update to highlight a topical benefits, health, or retirement news item from the Hill, such as a newly introduced bill, a summary of a committee hearing,...more

Foster Swift Collins & Smith

IRS Announces 2026 Cost-of-Living Adjustments for Retirement Plans and for Health and Welfare Benefit Plans

The IRS has announced the 2026 cost-of-living adjustments for retirement plan and health and welfare benefit plan limitations. The charts below set forth the applicable limitations for 2026 relative to the 2025 limitations....more

Woodruff Sawyer

Building a Thriving HSA Program, from Enrollment to Engagement

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Heath savings accounts (HSAs) are proving to be a way for many employers and employees to better control health care costs, thanks to their tax benefits, lower premiums, and long-term investment opportunities. Learn how to...more

Alston & Bird

Health & Welfare Benefits Update: 2025 Year-End Roundup

Alston & Bird on

This year kicked off with a new administration heralding big policy changes in areas that affect employee health & welfare benefits. This year’s Roundup is packed with the latest legislative and regulatory developments that...more

Goodwin

Health Headlines: November 2025

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Your monthly Rx for private equity, regulatory and compliance, and digital health updates....more

Groom Law Group, Chartered

This Week From the Hill (November 23- 29, 2025)

Each week while Congress is in session, our Policy team delivers a key update to highlight a topical benefits, health, or retirement news item from the Hill, such as a newly introduced bill, a summary of a committee hearing,...more

Snell & Wilmer

2025 End-of-Year Plan Sponsor “To Do” List (Part 1) Health and Welfare

Snell & Wilmer on

We are pleased to present our annual End-of-Year Plan Sponsor “To Do” Lists. This year, we present our “To Do” Lists in four separate SW Benefits Updates. This Part 1 covers year-end health and welfare plan issues. Parts 2,...more

McDermott+

McDermott+ Check-Up: November 21, 2025

McDermott+ on

Congressional disagreements on addressing healthcare costs continue. The looming expiration of the enhanced advanced premium tax credits (APTCs) continues to be a major topic of discussion for lawmakers, with no bipartisan...more

Fisher Phillips

Employer Cheat Sheet for Retirement and Health Plan Limits in 2026

Fisher Phillips on

The IRS rolled out its 2026 retirement plan dollar limits on Nov. 13, marking the final regulatory release of annual adjustments that will impact all kinds of employee benefits next year. Since these updates are scattered...more

Brownstein Hyatt Farber Schreck

Taxation & Representation, Nov. 2025 #3

On Tuesday, House Majority Leader Steve Scalise (R-LA) released the 2026 House calendar. What’s Next After the Government Shutdown: Last week, the House approved the Senate-adopted continuing resolution (CR) by a vote of...more

Stinson - Benefits Notes Blog

Annual Limits on Qualified Plans for 2026

On November 13, 2025, the Internal Revenue Service (IRS) released Notice 2025-67, which sets forth the 2026 cost-of-living adjustments affecting dollar limits on benefits and contributions for qualified retirement plans. The...more

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

Employers Grapple With GLP-1 Coverage for Weight Loss

Whether and how to cover GLP-1 medications for weight loss is a challenging issue for many employers. As obesity rates remain high in many states, employers are making tough decisions about whether and how to cover GLP-1...more

Troutman Pepper Locke

IRS Announces 2026 Retirement Plan Limits: Modest Increases

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The Internal Revenue Service (IRS) announced the 2026 cost-of-living adjustments to the dollar limitations for qualified retirement plans and other benefits, and the Social Security Administration announced its own...more

Brownstein Hyatt Farber Schreck

Employee Benefits-Related Limits for 2026

This chart shows some of the annually adjusted dollar limits that impact employee benefits, as published by the Internal Revenue Service, the Social Security Administration and the Pension Benefit Guaranty Corporation....more

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