News & Analysis as of

Health Savings Accounts One Big Beautiful Bill Act

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

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

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

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

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

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

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

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

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

The One Big Beautiful Bill: What Plan Sponsors Need to Know

On July 4th, while many of us were grilling hot dogs and dodging fireworks, President Trump signed the One Big Beautiful Bill Act (HR 1) into law. Love the name or roll your eyes at it, this bill packs a massive punch for...more

Patterson Belknap Webb & Tyler LLP

Highlights of the Employee Benefits Provisions in the One Big Beautiful Bill

On July 4, 2025, H.R. 1, also known as the One Big Beautiful Bill (the “OBBB”) was signed into law. Compared to recent legislation, the OBBB does not contain a significant number of employee benefits provisions. However,...more

Alston & Bird

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

Alston & Bird on

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

Gould + Ratner LLP

What Employers Need to Know About the Employee Benefits Provisions in the OBBBA

Gould + Ratner LLP on

On July 4, the One Big Beautiful Bill Act (“OBBBA”) was enacted into law with President Donald Trump’s signature. Although the OBBBA’s tax and spending provisions tend to receive greater media attention, it also contains...more

Stinson - Benefits Notes Blog

Unpacking the One Big Beautiful Bill’s Employee Benefit Provisions

On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (“Act”), a sweeping tax and spending package, which includes provisions that impact employee benefit plans.  These changes affect health savings...more

22 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide