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Flexible Spending Accounts Employees Employee Benefits

Ballard Spahr LLP

PA Excludes Dependent Care Assistance from Taxable Income

Ballard Spahr LLP on

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

McDermott Will & Emery

IRS Announces 2023 Employee Benefit Plan Limits

McDermott Will & Emery on

The Internal Revenue Service (IRS) and the Social Security Administration announced the cost-of-living adjustments to the applicable dollar limits on various employer-sponsored retirement and welfare plans and the Social...more

Bradley Arant Boult Cummings LLP

IRS Answers Questions on Taxation of DCAPs and COVID-19 Relief

The Internal Revenue Service (IRS) has published Notice 2021-26 to provide answers regarding the taxability of benefits received in 2021 and 2022 under a dependent care assistance program (DCAP) that permits carryovers or...more

McDermott Will & Emery

IRS Provides Additional COVID-19 Relief for Cafeteria Plans

McDermott Will & Emery on

On February 18, 2021, the Internal Revenue Service (IRS) issued clarifying guidance on the temporary special rules for health flexible spending arrangements (FSAs) and dependent care assistance programs (DCAPs) under Internal...more

Nelson Mullins Riley & Scarborough LLP

New Year, New Covid-19 Relief for Employers and Plan Sponsors (Part 1)

The Consolidated Appropriations Act, 2021, H.R. 133 (the “CAA”) signed into law by the President on December 27, 2020 and a variety of IRS guidance issued in the first week of 2021 mean that employers entering the new year...more

Bradley Arant Boult Cummings LLP

New Temporary Special Rules for Flexible Spending Accounts

The president has signed into law the Taxpayer Certainty and Disaster Tax Relief Act of 2020, which includes several temporary special rules aimed at minimizing forfeitures and increasing the utility of health and dependent...more

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