News & Analysis as of

Health Savings Accounts Internal Revenue Code (IRC)

Adler Pollock & Sheehan P.C.

How an HSA Can Benefit Your Estate Plan

A Health Savings Account (HSA) can positively affect your estate plan. How? In addition to serving as a viable option to reduce health care costs, an HSA’s funds grow on a tax-deferred basis. In fact, an HSA is similar to a...more

Buchalter

Tax Relief and Recovery: Key Considerations for Los Angeles Residents Affected by Recent Wildfires

Buchalter on

We at the Buchalter law firm understand that many have suffered greatly as a result of the recent wildfires. The loss of life, and the loss of homes with memories is, of course irreplaceable....more

Seyfarth Shaw LLP

Guidance Issued on Contraception and Other Medical Services Under Health Plans

Seyfarth Shaw LLP on

The IRS recently published two notices which describe the tax treatment of amounts paid for condoms and expand the list of preventive care benefits permitted to be provided by a high deductible health plan (HDHP) without...more

Venable LLP

2025 Dollar Limits on Compensation and Benefits

Venable LLP on

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

Fisher Phillips

Open Enrollment Season in the Workplace: 5 Legal Considerations + Employer Takeaways

Fisher Phillips on

Open enrollment season can put a spotlight on the many complex rules applicable to employer-sponsored health and welfare plans. As you announce your benefit offerings for the upcoming plan year and tirelessly work to inform...more

Bricker Graydon LLP

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

Bricker Graydon LLP on

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

Groom Law Group, Chartered

2024 Fiduciary Rule – Impact on HSAs and Health & Welfare Plans

The Department of Labor (“DOL”) recently released a final regulation (the “Fiduciary Rule”) redefining “investment advice” under the Employee Retirement Income Security Act of 1974, as amended (“ERISA”) and section 4975 of...more

Stinson - Benefits Notes Blog

Annual Limits on Qualified Plans for 2024

On November 1, 2023, the Internal Revenue Service (IRS) released Notice 2023-75, which sets forth the 2024 cost-of-living adjustments affecting dollar limits on benefits and contributions for qualified retirement plans. The...more

Tucker Arensberg, P.C.

Benefits Alert - November 2023

Tucker Arensberg, P.C. on

The IRS and Social Security Administration have announced cost-of-living increases for retirement plans and other employee benefit plans for 2024....more

Seyfarth Shaw LLP

HSA Holders Lament the End of the Era of Free Invasive Nasal Swabs: IRS to Remove COVID Exemption for HDHPs

Seyfarth Shaw LLP on

Seyfarth Synopsis: In light of the end of the COVID-19 National Emergency and Public Health Emergency, the Internal Revenue Service (“IRS”) has announced the end of prior COVID-19-related special rules for health plan...more

Holland & Knight LLP

IRS Clarifies HDHP Coverage of COVID-19 Testing, Treatment Before Deductible

Holland & Knight LLP on

The IRS recently issued Notice 2023-37 (Notice) relating to pre-deductible coverage of COVID-19 testing and treatment under high-deductible health plans (HDHPs). Specifically, the Notice establishes a 2024 expiration date for...more

Miller Canfield

HSA and HDHP Limits Increased for 2024

Miller Canfield on

Earlier this week, the government released Revenue Procedure 2023-23 outlining the 2024 inflation adjusted limits for health savings accounts (HSAs) and high deductible health plans (HDHPs). An HSA is a tax-advantaged way for...more

Foley & Lardner LLP

IRS Clarifies Ability to Reimburse Certain Programs Under HSAs, FSAs and HRAs

Foley & Lardner LLP on

On March 17, 2023, the Internal Revenue Service (IRS) released updated guidance on whether certain costs related to substance abuse programs, exercise programs, wellness and general health qualify as medical expenses under...more

Seyfarth Shaw LLP

Can I Get Reimbursed for My Gym Membership?

Seyfarth Shaw LLP on

Seyfarth Synopsis: New IRS FAQs provide helpful clarifications on eligible medical expenses for HSAs, FSAs, MSAs, and HRAs (including the conditions for reimbursement of those gym memberships)....more

Proskauer - Employee Benefits & Executive...

A New Normal? Omnibus Bill Extends High Deductible Health Plan Telehealth Safe Harbor

The Consolidated Appropriations Act of 2023 (“CAA 2023”), signed into law on December 29, introduced sweeping reforms to the employee benefits landscape. Not only do the CAA 2023’s “SECURE 2.0” provisions make some...more

Snell & Wilmer

High Deductible Health Plan Telehealth Relief, Extended Again!

Snell & Wilmer on

If you sponsor a high deductible health plan (“HDHP”) and have been tracking telehealth relief, your head may be spinning and rightfully so! There have been various laws and guidance impacting HDHPs and telehealth since 2020...more

Ballard Spahr LLP

Last-Minute Reprieve for HSA-Compatible Telehealth Benefits

Ballard Spahr LLP on

With little time to spare before the provisions expired, Congress has extended, and President Biden is set to sign into law, an important safe harbor that allows plan sponsors to continue offering reduced-cost telehealth...more

BakerHostetler

Group Health Plan Considerations Post-Dobbs

BakerHostetler on

Key Takeaways: ..Group health plan sponsors are wrestling with abortion-related service coverage considerations in the wake of the U.S. Supreme Court’s decision in Dobbs v. Jackson Women’s Health Organization. ..Each...more

Holland & Hart LLP

Proposed PHIT Act Would Make Certain Sports and Fitness Expenses Tax Deductible

Holland & Hart LLP on

Earlier this year, the Personal Health Investment Today Act of 2021 (the PHIT Act) was introduced in the U.S. Senate, where the legislation remains currently pending. If enacted, the PHIT Act would amend the Internal Revenue...more

Troutman Pepper Locke

High-deductible Health Plans May Cover COVID-19 (Coronavirus) Costs

Troutman Pepper Locke on

Summary - To facilitate the nation’s response to the 2019 Novel Coronavirus (COVID-19), also known as the Coronavirus, the Internal Revenue Service advised in IRS Notice 2020-15 that a high-deductible health plan (HDHP),...more

Clark Hill PLC

IRS: High-Deductible Health Plans Can Cover COVID-19 Screening

Clark Hill PLC on

The IRS has published guidance permitting High Deductible Health Plans (“HDHPs”) to cover the costs of screening for the COVID-19 virus....more

Stoel Rives - World of Employment

HDHPs Can Provide No Cost COVID-19 Testing and Treatment

Washington Health Benefit Exchange Announces Special Enrollment Period - Today, the IRS issued Notice 2020-15 clarifying that high-deductible health plans (HDHPs) may provide benefits associated with testing and treatment...more

Williams Mullen

Benefit and Contribution Limits for 2020

Williams Mullen on

The Commissioner of Internal Revenue announced the 2020 dollar limitations for benefits and contributions that apply to retirement plans. Most limits have increased, while a few remained the same. The Social Security...more

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

Solving a Chronic Problem: IRS Expands Preventive Care to Include Certain Chronic Conditions

On July 17, 2019, the Internal Revenue Service (IRS) and the Department of the Treasury in Notice 2019-45 announced the expansion of preventive care benefits under qualifying high-deductible health plans (HDHPs). This...more

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

IRS Announces 2020 HSA and HDHP Limits

On May 28, 2019, the Internal Revenue Service (IRS) announced in Revenue Procedure 2019-25 the 2020 health savings account (HSA) annual contribution limit and the 2020 high deductible health plan (HDHP) definitional limit per...more

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