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The IRS releases guidance for an increase in the FSA carryover amount.


The IRS explains that the guidance addresses unanticipated changes in expenses because of the COVID-19 pandemic.

In Notice 2020-33, the IRS announces a new limit on unused amounts remaining as of the end of a plan year in a health FSA that may be carried over to pay or reimburse an employee for medical expenses incurred during the following plan year. The maximum unused amount from a plan year starting in 2020 allowed to be carried over to the immediately following plan year beginning in 2021 is $550. The current limit is $500.

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HHS Issues Updated Model Notices of Privacy Practices and Announces Part 2 Enforcement Program

HHS has updated its model Notice of Privacy Practices (NPP) materials to help covered entities and business associates comply with the Part 2 related NPP requirements that became enforceable on February 16, 2026.

02/26/2026

What Federal Mandates Apply to Our Company's Group Health Plan Other Than ERISA, COBRA, and HIPAA?

Many federal laws create mandates that may apply to your group health plan.

12/18/2025

IRS Guidance on Trump Accounts Addresses Cafeteria Plans and Employer Contributions, Announces Regulations on the Way

The IRS has announced that it intends to issue proposed regulations regarding Trump Accounts (TAs)

12/11/2025

Who Must Receive SPDs for ERISA Health and Welfare Plans?

QUESTION: We are reviewing the SPD procedures for our ERISA health and welfare plans and need some guidance. Who must receive SPDs for these plans?

12/02/2025

What Employees Are Counted for Purposes of COBRA’s Small Employer Exception?

QUESTION: We understand there is a small employer exception to COBRA for employers with fewer than 20 employees. What employees should we count for purposes of this exception?

12/02/2025