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Inflation adjusted benefit plan limits for 2025 health, welfare and flexible benefit plans

The IRS has released the inflation adjusted benefit plan limits for 2025 health, welfare and flexible benefit plans. Our alert includes the newly released 2025 limits, along with 2025 limits previously released for HSAs and...more

2022 Health and Fringe Benefit Plan Limits

Medicare Tax - The regular Medicare tax rate of 1.45% remains unchanged and applies to all income without a limitation for both the employee and employer portion. The Affordable Care Act additional Medicare tax of 0.9%...more

2021 Health and Fringe Benefit Limits

For calendar year 2021, the Health FSA contribution limit and the parking and transit limits remain the same. Other limits increase only slightly....more

2020 Health and Fringe Benefit Plan Limits

Today, the IRS released the annual adjustments for health FSAs, transportation plans and employer adoption assistance benefits. The following chart indicates these new limits, along with other health plan limits applicable...more

Are Manufacturer Drug Coupons and HDHPs a Good Fit

In our last blog past, we discussed the recent rule finalized by Health and Human Services regarding the calculation of the annual cost-sharing limits for health plan participants who receive financial assistance from drug...more

IRS Provides Transition Relief for Certain HDHP Preventive Care Issues

Questions have arisen recently as to various state mandated preventive care requirements and whether such requirements violate the HDHP preventive care rules. As background, to be eligible to contribute to an HSA, an...more

New Legislation Aims to Assist HDHP Participants who have Chronic Conditions

Last week the Chronic Disease Management Act of 2018 (the “Act”) was introduced in the House of Representatives. In its current form, the Act intends to assist health plan participants with chronic conditions by waiving the...more

Significantly More Information to Be Collected Under the Proposed Form 5500

If adopted, the changes would be effective for plan years beginning on or after January 1, 2019. The revisions affecting pension plans, and details regarding changes to Schedules H and I that affect funded plans (such as...more

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