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Flexible Spending Accounts

Foley & Lardner LLP

Benefits Basics - When an Employee Dies: A Resource Guide for HR & Benefits Professionals

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As a member of your company’s human resources or employee benefits department, one of the most difficult calls you may receive is from a colleague or an employee’s family member notifying you of the death of an employee. This...more

Fisher Phillips

5 Ways to Support Employees in the Sandwich Generation Managing Child and Elder Care

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It’s hard enough to juggle a career and childcare responsibilities — but many employees with young children also have aging parents who need their help, too. Expenses, time constraints, emotional decision-making, and...more

Clark Hill PLC

2025 Benefits Limits

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Happy Holidays! Employee benefits limits for 2025 have been promulgated by the government. Click the link below to view 2024-2025 comparisons of important employee benefits limits....more

White and Williams LLP

The 12 Days of Year-End Estate Planning

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As the end of 2024 draws near, it’s a great time to review your finances and prepare for a prosperous new year. Whether you’re cozying up by the fire or decorating with family, a little year-end financial planning can help...more

Jackson Lewis P.C.

Potential Shifts in Employee Benefits: A Guide for Employers Under Trump

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As we prepare for another change in Administration in the White House, it is crucial for employers and plan sponsors to stay informed and prepared. While much of what lies ahead is speculative, understanding these possible...more

Bowditch & Dewey

Increase in 2025 Estate Exemption – IRS Issues 2025 Inflation Adjustments

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The IRS recently issued the 2025 annual adjustments for numerous tax provisions, including changes to tax brackets and standard deductions. Popular adjustments include: - Estates of decedents who die during 2025 will have...more

Seyfarth Shaw LLP

Guidance Issued on Contraception and Other Medical Services Under Health Plans

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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

BCLP

IRS Releases 2025 Adjusted Qualified Plan Limitations

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The Internal Revenue Service released the cost-of-living adjusted qualified retirement plan and welfare plan limitations effective January 1, 2025. For ease of reference and comparison to prior years, we have placed the...more

Seyfarth Shaw LLP

Agencies Release 2026 Out-of-Pocket Limits and 2025 Limits for Health FSAs

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Recently HHS issued a memorandum announcing the maximum annual limitation on cost sharing (a/k/a out-of-pocket maximum) for 2026 and the IRS issued Rev. Proc. 2024-40 announcing the cost-of-living adjustments to certain...more

Ballard Spahr LLP

IRS Guidance Expands List of Preventive Care Benefits Under HDHPs

Ballard Spahr LLP on

The IRS recently issued Notices 2024-71 and 2024-75, which expand the list of “preventive care” benefits permitted to be provided by a high deductible health plan (HDHP) without a deductible and the list of benefits...more

Foodman CPAs & Advisors

Tax Year 2025 IRS Inflation Adjustments

On 10/22/24, the IRS released the annual inflation adjustments for tax year 2025 that will impact taxpayers when they file their 2025 returns in 2026. Following are the main items for tax year 2025: Standard Deductions - ...more

Troutman Pepper Locke

IRS Announces 2025 Retirement Plan Limits: Modest Increases

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The Internal Revenue Service announced the 2025 cost-of-living adjustments to the dollar limitations for qualified retirement plans and other benefits, and the Social Security Administration announced its own cost-of-living...more

Woodruff Sawyer

​​​​​IRS Adjusts Health Flexible Spending Account and Other Benefit Limits for 2025

Woodruff Sawyer on

On October 22, 2024, the Internal Revenue Service (IRS) released Revenue Procedure 2024-40, which increases the health flexible spending account (FSA) salary reduction contribution limit to $3,300 for plan years beginning in...more

Fisher Phillips

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

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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

Verrill

A Primer on COBRA Continuation Coverage for Health Care Flexible Spending Accounts

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It is a common practice for employers to offer employees a health care flexible spending account (“Health FSA”) option under a cafeteria plan. However, employers (and their COBRA administrators) may not be aware that Health...more

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

Reminder: Dependent Care Assistance Is Now Excludable in Pennsylvania, Retroactive to 2023 Tax Year

With tax day quickly approaching on April 15, 2024, employers in Pennsylvania may want to take note of a December 2023 state tax law that might have flown under the radar. The law made employee contributions to...more

Ballard Spahr LLP

PA Excludes Dependent Care Assistance from Taxable Income

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The Commonwealth of Pennsylvania changed its tax treatment of assistance that employers provide for dependent care services – including dependent care flexible spending accounts. Retroactive to January 1, 2023, Pennsylvania...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

Proskauer - Employee Benefits & Executive...

IRS Releases Annual Increases to Health FSA and Transportation Fringe Benefit Limits for 2024

On November 9th, the IRS announced additional inflation adjustments for 2024, including to the annual contribution and carryover limits for healthcare flexible spending accounts and the monthly limit for qualified...more

Woodruff Sawyer

IRS Adjusts Health Flexible Spending Account and Other Benefit Limits for 2024

Woodruff Sawyer on

On November 9,2023, the Internal Revenue Service (IRS) released Revenue Procedure 2023-34, which increases the health flexible spending account (FSA) salary reduction contribution limit to $3,200 for plan years beginning in...more

Schwabe, Williamson & Wyatt PC

Year-End Compliance Checklist for Employee Benefit Plans

As we come to the end of the year, it is a good time for employers with January 1st health plan renewals to review their plan documents and get ready for open enrollment. The following is a checklist that lists some of the...more

Ruder Ware

Capitol Connection, September 2023 Issue

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WELCOME TO THE RUDER WARE CAPITOL SNAPSHOT - The ever-changing landscape of state government requires businesses across all industries to stay informed on the happenings in Madison. Welcome to Ruder Ware’s Capitol...more

Bass, Berry & Sims PLC

Flexible Spending Accounts: Require Substantiation or Risk Disqualification

Bass, Berry & Sims PLC on

On April 28, 2023, the IRS Office of Chief Counsel issued Chief Counsel Advice Memorandum 202317020 (CCA Memo), with an important reminder to employers who provide health and dependent care flexible spending arrangements...more

Bowditch & Dewey

Tax Tips for New College Graduates

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As new college graduates cross the stage to receive their diplomas, many will also be heading to their first full-time jobs. There are some tax tips new graduates can implement early on that will help with savings in the long...more

Groom Law Group, Chartered

IRS Explains FSA Substantiation Rules

On April 28, 2023, the Internal Revenue Service (“IRS”) Office of Chief Counsel issued a Chief Counsel Advice (“CCA”) explaining the requirements for claim substantiation for health and dependent care flexible spending...more

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