News & Analysis as of

Health Savings Accounts Employee Benefits

Miles & Stockbridge P.C.

2026 Isn’t a ‘26 Paycheck’ Year. Here’s What Employers Should Know

Many employers issue paychecks biweekly, which results in 26 pay periods per year. This year, 2026 employers will encounter an adjustment where a biweekly pay schedule may result in 27 pay periods....more

Foley & Lardner LLP

IRS Provides Favorable Guidance to ICHRA Industry on the New HDHP Status of Bronze and Catastrophic Plans

Foley & Lardner LLP on

On December 9, 2025, the Internal Revenue Service (IRS) provided clarifying guidance in Notice 2026-5 (the Notice) regarding several account-based health plan provisions contained in the One Big Beautiful Bill Act (OBBBA)....more

Kaufman & Canoles

ESOPs, Benefits & Compensation 2026 New Year Client Update

Kaufman & Canoles on

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

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

Gallagher

IRS Releases Guidance Related to Recent HSA Changes

Gallagher 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 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

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

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

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

Gallagher

Building a Thriving HSA Program, from Enrollment to Engagement

Gallagher on

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

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

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

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

Troutman Pepper Locke on

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

Quarles & Brady LLP

IRS Releases 2026 Limits for Benefit Plans

Quarles & Brady LLP on

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

McDermott Will & Schulte

IRS announces 2026 employee benefit plan limits

McDermott Will & Schulte on

The Internal Revenue Service (IRS) has announced the cost-of-living adjustments to the applicable dollar limits for various employer-sponsored retirement and welfare plans for 2026....more

Harris Beach Murtha

U.S. Department of Labor Issues Guidance to Assist in the Promotion of Fertility Benefits

Harris Beach Murtha on

The US Department of Labor recently issued guidance in the form of Frequently Asked Questions (“FAQs”) to assist stakeholders in designing benefits options to expand access to fertility benefits. The FAQs were issued jointly...more

Quarles & Brady LLP

The One Big Beautiful Bill Act and Changes to Certain Workplace Benefits

Quarles & Brady LLP on

The OBBB Act also includes provisions which expand some workplace benefits, including broader use of health savings account (HSA) funds, increased dependent care flexible spending account (FSA) annual limits, expanded...more

Groom Law Group, Chartered

This Week From the Hill (October 19 – 25, 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

Gallagher

IRS Adjusts Health Flexible Spending Account and Other Benefit Limits for 2026

Gallagher on

The Internal Revenue Service (IRS) recently released Revenue Procedure 2025-32, which increases the health flexible spending account (FSA) salary reduction contribution limit to $3,400 for plan years beginning in 2026, an...more

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