Archives: 2025

HSA/HDHP Limits Will Increase for 2026

On May 1, 2025, the IRS released Revenue Procedure 2025-19 to provide the inflation-adjusted limits for health savings accounts (HSAs) and high deductible health plans (HDHPs) for 2026. The IRS is required to publish these limits by June 1 of each year.These limits include the following:The maximum…Continued

Legal Update: PCORI Fees Due July 31, 2025

The Affordable Care Act (ACA) requires health insurance issuers and self-insuredplan sponsors to pay Patient-Centered Outcomes Research Institute fees (PCORIfees). The fees are reported and paid annually using IRS Form 720, the QuarterlyFederal Excise Tax Return.Form 720 and full payment of the PCO…Continued

IRS Eases Reapproval Burden for Substitute Mortality Tables in 2026

Plan sponsors of single-employer defined benefit plans can ask the IRS for permission to use their own mortality tables instead of the standard mortality assumptions, as long as they have enough reliable data to support it.Starting with plan years that begin on or after January 1, 2026, sponsors wh…Continued