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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. *After reducing the cap $50 in Rev. Proc. 2018-18 in March 2018 due to changes made by the Tax Cuts and Jobs Act, […]

By 2020, the IRS stated that in certain states where the state requires coverage of male sterilization or male contraceptives, men will not be able to contribute to an HSA. This is because the plans that cover these services won’t meet the definition of a High Deductible Health Plan (HDHP). For more information on male sterilization’s […]

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 includes: Highlights […]

Employers that sponsor self-insured group health plans, including health reimbursement arrangements (HRAs) should keep in mind the upcoming July 31, 2018 deadline for paying fees that fund the Patient-Centered Outcomes Research Institute (PCORI). As background, the PCORI was established as part of the Affordable Care Act (ACA) to conduct research to evaluate the effectiveness of […]

For employers who are considering providing opt-out payments to employees for waiving medical coverage, there are Internal Revenue Service (IRS) rules that must be followed.  The IRS rules provide that opt-out payments are treated differently when they are conditional as opposed to unconditional.  Explanations of conditional and unconditional opt-out payments will be provided below.   […]

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 treat $6,900 as the annual limitation, rather than […]

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, but it […]

The Tax Cuts and Jobs Act that was signed into law last December included a new section called the “Employer Credit for Paid Family and Medical Leave”. This is a new business tax credit for employers that offer paid family and medical leave. The credit is available to both employers that are subject to FMLA […]

We all learn from others. We learn by watching the way others lead, the way they conduct business. We learn from their successes — what worked. We learn from their mistakes, or at least we should. Along those lines, I’m always asking the questions: Who? What? When? Where? Why? How? These are simple questions, but the […]