22 May

IRS Releases 2019 HSA Contribution Limits and HDHP Deductible and Out-of-Pocket Limits

In Rev. Proc. 2018-30, the IRS released the inflation adjusted amounts for 2019 relevant to HSAs and high deductible health plans (HDHPs).  The table below summarizes those adjustments and other applicable limits.   2019 2018 Change Annual HSA Contribution Limit (employer and employee) Self-only: $3,500 Family: $7,000 Self-only: $3,450 Family: $6,900* Self-only: +$50 Family: +$100 […]

16 May

Legal Alert: Agencies Issue Guidance on Mental Health Parity Issues, Signal Enhanced Enforcement

On April 23, 2018, the Departments of Labor, Treasury, and Health and Human Services released several pieces of guidance on issues arising under the Mental Health Parity and Addiction Equity Act of 2008 (MHPAEA), including 2017 enforcement actions, guidance on mental health parity implementation, and an action plan for enhanced enforcement in 2018. The guidance […]

09 May

Legal Alert: PCORI Fees Due By July 31, 2018

REMINDER:  PCORI Fees Due By July 31, 2018 This alert is of interest to all employers that sponsor self-insured group health plans, including Health Reimbursement Arrangements (HRAs).  Note that the PCORI fee does not apply to most health FSAs. Employers that sponsor self-insured group health plans, including health reimbursement arrangements (HRAs) should keep in mind […]

27 Apr

Legal Alert: IRS Adjusts 2018 HSA Contribution Limit – Again

IRS Adjusts 2018 HSA Contribution Limit – Again The IRS has announced it is modifying the annual limitation on deductions for contributions to a health savings account (“HSA”) allowed for taxpayers with family coverage under a high deductible health plan (“HDHP”) for the 2018 calendar year. Under Rev. Proc. 2018-27, taxpayers will be allowed to […]

16 Apr

Legal Alert: EEOC’s Status Report in AARP v. EEOC Creates Uncertainty for Wellness Programs

In its March 30 status report to the U.S. District Court for the District of Columbia in American Association for Retired Persons (AARP) v. EEOC, the EEOC stated that “it does not currently have plans to issue a Notice of Proposed Rulemaking addressing incentives for participation in employee wellness programs by a particular date certain, […]

11 Apr

Legal Alert: CMS Extends Transition Relief for Non-Compliant Plans through 2019

CMS Extends Transition Relief for Non-Compliant Plans through 2019 On April 9, 2018, the Centers for Medicare & Medicaid Services (CMS) announced a one-year extension to the transition policy (originally announced November 14, 2013 and extended several times since) for individual and small group health plans that allows issuers to continue policies that do not meet […]

07 Mar

IRS Adjusts HSA Contribution Limit, Provides Transition Relief for Certain Non-Compliant HDHPs

In Rev. Proc. 2018-18, the IRS has released adjusted contribution limits for health savings accounts (HSAs) due to changes made by the Tax Cuts and Jobs Act (TCJA).  As shown below, the new HSA contribution limit for individuals with family high deductible health plan (HDHP) coverage is $6,850, a $50 reduction from the previously announced […]

IRS Increases Health FSA Contribution Limitfor 2018, Adjusts Other Benefit Limits

October 20, 2017, the Internal Revenue Service released Revenue Procedure 2017-58,which raises the health Flexible Spending Account (FSA) salary reduction contributionlimit by $50 to $2,650 for plan years beginning in 2018. The Revenue Procedure alsocontains the cost-of-living adjustments that apply to dollar limitations in certain sections ofthe Internal Revenue Code. The following summarizes other adjustments […]