Archives: 2025

2026 Cost of Living Adjustments to Contribution and Benefit Limits

The Social Security Administration released the 2026 Social Security Wage Base in October 2025, reflecting a 2.8% increase in the national average wage index. All other retirement-focused 2026 limits are determined using a 2.88% increase, which represents the year-over-year increase in the average …Continued

2026 Open Enrollment Checklist

To prepare for open enrollment, employers that sponsor health plans should be aware of compliance changes affecting the design and administration of their plans for plan years beginning on or after Jan. 1, 2026. These changes include limits adjusted for inflation each year, such as the Affordable C…Continued

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