IRS Issues Additional Guidance on the Tax Treatment of Dependent Care Benefits
With the optional increased annual limit ($10,500) for 2021 DCAP plan years, questions remained about how to administer the increased annual limits. Notice 2021-26 clarifies that (1) if DCAP benefits would have been excludable if used in a prior tax year, they remain excludable in 2021 and 2022, as applicable; and (2) carried over amounts and amounts subject to an extended claims period will not be considered when applying the annual DCAP maximum contribution limits for a subsequent plan year.
Click Here To find out moreHHS 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
Many federal laws create mandates that may apply to your group health plan.
12/18/2025
The IRS has announced that it intends to issue proposed regulations regarding Trump Accounts (TAs)
12/11/2025
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
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