News & Analysis as of

Health Savings Accounts Benefit Plan Sponsors

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 Wyatt LLP

2026 Benefit Limits & Annual Amounts all in one Place

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

Bricker Graydon Wyatt LLP

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

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

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

Alston & Bird

Health & Welfare Benefits Update: 2025 Year-End Roundup

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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

Quarles & Brady LLP

IRS Releases 2026 Limits for Benefit Plans

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The Internal Revenue Service has released cost of living increase numbers for many retirement and welfare plan limits for plan years commencing in 2026. The elective deferral limit for 401(k) and 403(b) plans increased from...more

Morgan Lewis - ML Benefits

Preparing for a Successful Annual Benefits Enrollment

Annual benefits enrollment, which for many companies will be in the coming months, typically lasts one to two weeks, but the preparation process begins several months in advance. For human resources (HR) and benefits teams,...more

Alston & Bird

One Big Beautiful Bill Act’s Impact on Employer-Provided Benefits

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Our Employee Benefits & Executive Compensation Group breaks down the One Big Beautiful Bill Act’s employee benefits provisions and their impact on employers and other health plan sponsors....more

Eversheds Sutherland (US) LLP

One not-so-big summary of the compensation and benefits law changes in the One Big Beautiful Bill Act

The One Big Beautiful Bill Act (Act), signed into law on July 4th, contains a number of provisions that will impact employee compensation and benefits. Employers and service providers should start considering the following...more

Alston & Bird

House Reconciliation Bill Expands and Improves Health Savings Accounts and Individual Coverage Health Reimbursement Arrangements

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The House-passed reconciliation bill would significantly modify health savings accounts (HSAs) and individual coverage health reimbursement arrangements (ICHRAs). Our Employee Benefits & Executive Compensation Group unpacks...more

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

Congress Declines to Extend HDHP First-Dollar Telehealth Coverage Relief

After Congress declined to extend certain relief allowing first-dollar coverage of telehealth services by high-deductible health plans (HDHPs), health plan sponsors may need to make immediate changes to preserve employees’...more

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

Workers May Enjoy Wider Range of Benefits Plans for Allocating Employer Contributions

The Internal Revenue Service (IRS) has taken the position that employers may incorporate health savings accounts (HSAs) and student loan payments among the allocation options for employer contributions offered outside of...more

Vorys, Sater, Seymour and Pease LLP

Telehealth Services Safe Harbor for High Deductible Health Plans Expires December 31, 2024

On December 21, 2024, President Biden signed into law the American Relief Act, 2025 (2025 Relief Act), which funds the federal government through March 14, 2025, and provides certain disaster relief provisions and other...more

Bricker Graydon Wyatt LLP

Preventative Care Expansion for High Deductible Health Plans

Earlier this year, the Internal Revenue Service (IRS) issued a number of new notices updating and clarifying the preventive services expenses that high deductible health plans (“HDHP”) can cover without affecting a...more

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

Don’t Overlook Year-End HDHP Changes to Telehealth Cost-Sharing

Employers providing health plan coverage through a high-deductible health plan (HDHP) may need to amend their HDHP before year-end to remove first-dollar telehealth coverage. Although prior regulatory relief permitted...more

Snell & Wilmer

2024 End-of-Year Plan Sponsor “To Do” List (Part 1) Health and Welfare

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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

Venable LLP

2025 Dollar Limits on Compensation and Benefits

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The Internal Revenue Service (IRS) has announced 2025 dollar limits on benefits, contributions, and compensation. The Internal Revenue Code (Code) affords tax benefits for employers that sponsor qualified plans and for...more

Bricker Graydon Wyatt LLP

Which Should You Choose: Health Savings Accounts vs. Health Reimbursement Accounts

When it comes to pre-tax savings for qualifying medical expenses, employers have several options available to offer employees. Two of the more popular options are health savings accounts (HSAs) and health reimbursement...more

Bricker Graydon Wyatt LLP

Is Your Plan Deductible High Enough?

Last month, the IRS released the 2025 cost-of-living adjusted limits for health savings accounts (HSAs) and high-deductible health plans (HDHPs). The IRS requires that in order to contribute to an HSA, an individual must be...more

McDermott Will & Schulte

IRS Announces 2025 Limits for Health Savings Accounts, High-Deductible Health Plans and Excepted Benefit HRAs

The Internal Revenue Service (IRS) recently announced (see Revenue Procedure 2024-25) cost-of-living adjustments to the applicable dollar limits for health savings accounts (HSAs), high-deductible health plans (HDHPs) and...more

Clark Hill PLC

2024 Benefits Limits

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Happy Holidays! Employee benefits limits for 2024 have been promulgated by the government....more

Alston & Bird

Year-End Health Benefits Roundup 2023

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It was a lively year for health benefits. Our Employee Benefits & Executive Compensation Group unpacks 2023, from the end of the COVID-19 emergencies to the much-anticipated Mental Health Parity and Addiction Equity Act...more

Fisher Phillips

2024 Employee Benefit Limits Plus 6 Best Practices for Employers

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Get Ready For The New Year Ahead - Employees can contribute more pre-tax dollars next year to their retirement savings accounts, including 401(k) and 403(b) plans, according to an IRS announcement made on November 1. Your...more

Williams Mullen

Benefit and Contribution Limits for 2024

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The Commissioner of Internal Revenue announced the 2024 dollar limitations for benefits and contributions that apply to retirement plans. The Social Security Administration increased the Social Security taxable wage base....more

Saul Ewing LLP

A Wellness Check for Your Employee Benefit Plans Part 3: Health and Welfare Surprises

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In the past two weeks, we have presented a few items that plan sponsors can review in hopes of curbing common employee benefits and executive compensation errors.  This week in our Employee Retirement Income Security Act of...more

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