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Health Savings Accounts Internal Revenue Service

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

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

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

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

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

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

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

Williams Mullen

Benefit and Contribution Limits for 2026

Williams Mullen on

The Commissioner of Internal Revenue announced the 2026 dollar limitations for benefits and contributions that apply to retirement plans. The Social Security Administration increased the Social Security taxable wage base....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

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

Fisher Phillips

Open Enrollment Season in the Workplace (2025-2026 Edition): 5 Legal Considerations + Employer Takeaways

Fisher Phillips on

It’s that time of year again – employers are gearing up for the administrative marathon known as open enrollment season, when employees revisit their benefit plan choices for the upcoming plan year. This critical period...more

Troutman Pepper Locke

The One Big Beautiful Bill: How Will It Impact Your Employees?

Troutman Pepper Locke on

The One Big Beautiful Bill Act (OBBB) was signed into law on July 4, 2025. With far-ranging impacts on taxation and spending, the OBBB will have significant effects on many benefit and compensation plans....more

Whiteford

Client Alert: How the “One Big Beautiful Bill Act” Impacts Employers, Employees and Contractors

Whiteford on

The recently enacted One Big Beautiful Bill Act (the “Act”) introduces several significant amendments to the Internal Revenue Code (“IRC”) that directly affect U.S. employers and employees. Key provisions—particularly the...more

DLA Piper

Paying for Direct Primary Care Arrangements With HSAs is Now Permitted – With Caveats

DLA Piper on

While proposed frequently in Congress over the past few years, the One Big Beautiful Bill Act (OBBBA) has succeeded in revising the rules governing health savings accounts (HSA) in key ways that allow them to be used to pay...more

Kelley Drye & Warren LLP

Employee Benefit Highlights of the ​“One Big Beautiful Bill Act”

Public Law 119-21, generally referred to as the ​“One Big Beautiful Bill” Act (the ​“Act”) and signed into law on July 4, 2025, includes several employee benefit provisions that employers will want to be aware of. Below is an...more

Williams Mullen

The One Big Beautiful Bill Act Affecting Employee Benefits and Executive Compensation

Williams Mullen on

The One Big Beautiful Bill Act (the “Act”), signed into law on July 4, 2025, contains several provisions affecting employee benefits and executive compensation. Some of the key changes include the following...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

Stinson - Benefits Notes Blog

HSA/HDHP Limits for 2026

On May 1, 2025, the Internal Revenue Service (IRS) released Revenue Procedure 2025-19, which provides the 2026 inflation adjusted limits related to Health Savings Accounts (HSAs) and High Deductible Health Plans (HDHPs)....more

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