Legal Alerts
Employee Benefits Legal Alerts
Reminder: RxDC Reporting Due June 1st
2/26/2026 - This alert reminds plans of the upcoming deadline for Prescription Drug Data Collection (RxDC) Reporting for the 2025 reference year. As of now, there have been no new instructions released for the 2025 reference year, so employers may rely on the currently available instructions (which were for the 2024 reference year reporting).
IRS Releases Guidance Related to Recent HSA Changes
12/30/2025 - The IRS recently released Notice 2026-5, which provides guidance and answers to common questions related to the expanded availability of health savings accounts (“HSA”) under the Reconciliation Act (previously named the One Big Beautiful Bill Act) passed into law earlier this year.
Agencies Clarify How Certain Fertility Benefits May be Treated as Excepted Benefits
This Legal Alert summarizes recent guidance from the DOL, IRS, and HHS, which clarifies the existing categories of excepted benefits employers can use to offer fertility benefits, including independent, noncoordinated excepted benefits (such as specified disease coverage) and limited excepted benefits.
IRS Adjusts Health Flexible Spending Account and Other Benefit Limits for 2026
Revenue Procedure 2025-32, which adjusts certain benefit plan limits for 2026. The contribution limit for health FSAs increases to $3,400 for plan years beginning in 2026 (an increase of $100). The contribution limits for qualified commuter parking and mass transit passes increase to $340 each per month for 2026 (an increase of $15).
IRS Issues Affordability Percentage Adjustment for 2026
The Internal Revenue Service (IRS) has released Rev. Proc. 2025-25 , which contains the inflation adjusted amounts for 2026 used to determine whether employer-sponsored coverage is “affordable” for purposes of the Affordable Care Act’s (ACA)...
Enforcement of the HIPAA Reproductive Health Care Privacy Rule Vacated Nationwide
On June 18, 2025, a federal district court in Texas vacated a significant portion of the HIPAA Privacy Rule to Support Reproductive Health Care Privacy (“Final Rule”), which was implemented on April 24, 2024, on a nationwide basis...
On July 3, 2025, Congress passed a reconciliation bill (the “Reconciliation Act”) previously named the One Big Beautiful Bill Act, but subsequently redesignated “An Act to provide for reconciliation pursuant to title II of H. Con. Res. 14.”
REMINDER: PCORI Fees Due By July 31, 2025 Employers that sponsor self-insured group health plans, including health reimbursement arrangements (HRAs) should keep in mind the upcoming July 31, 2025 deadline for paying fees that fund the Patient-Centered...
Legal alert regarding a recent statement released by the Department of Labor, Department of Health and Human Services, and the Treasury Department (collectively, the “Agencies”) regarding the Agencies’ recent request for abeyance of a lawsuit filed in the U.S. District Court...
In Rev. Proc. 2025-19 , the IRS released the inflation-adjusted amounts for 2026 relevant to Health Savings Accounts (HSAs) and high deductible health plans (HDHPs). Out-of-Pocket Limits Applicable to Non-Grandfathered Plans The ACA’s out-of-pocket limits for in-network essential health benefits have also been announced and have increased for 2026...
The fee must be paid on or before July 31st each year. Employers that sponsor self-insured group health plans must report and pay PCORI fees using the second quarter IRS Form 720, Quarterly Federal Excise Tax Return...
With the 2024 reference year RxDC reporting deadline approaching in June, plan sponsors should re-familiarize themselves with the reporting requirements.
On Monday, December 23, 2024, President Biden signed into law two bills, H.R. 3797 (the “Paperwork Reduction Act”) and H.R. 3801 (the “Employer Reporting Improvement Act”)...
When the Consolidated Appropriations Act, 2021 (the “CAA”) was enacted on December 27, 2020, it included a provision that prohibits group health plans and health insurance carriers from entering into certain agreements that...
On September 9, 2024, the DOL, IRS, and HHS released a final rule for the Requirements Related to the Mental Health Parity and Addiction Equity Act (The “MHPAEA Final Rule”)...
IRS Adjusts Health Flexible Spending Account and Other Benefit Limits for 2025
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...
The Internal Revenue Service (IRS) has released Rev. Proc. 2024-35, which contains the inflation adjusted amounts for 2025 used to determine whether employer-sponsored coverage is “affordable” for purposes...
Employers that sponsor self-insured group health plans, including health reimbursement arrangements (HRAs) should keep in mind the upcoming July 31, 2024 deadline for paying fees that fund the Patient-Centered Outcomes Research Institute (PCORI) via Form 720, which was recently updated and released by the IRS.
As a result of the changes to Medicare Part D under §11201 of the Inflation Reduction Act of 2022, on April 1, 2024, CMS released Final Redesign Program Instructions (“Final Program Instructions”)...
Please find here our alert on the Final Rule amending the HIPAA Privacy Rule to ensure the privacy of reproductive health care information when such care is provided lawfully under the circumstances.
On March 29, 2024, the IRS, DOL and HHS (collectively, “the Agencies”) released final regulations implementing new notice requirements for group hospital or other fixed indemnity plans that begin on or after January 1, 2025...
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