"The OBBBA contains a number of provisions that impact employee benefit matters, including changes to: [1] controlled group application to the limits to deductibility of certain compensation in excess of $1 million, [2] health savings accounts, [3] dependent care assistance plans, [4] 529 savings accounts, [5] ABLE accounts, [6] new Trump savings accounts, [7] transportation fringe benefits, [8] employer payments of students loans, [9] paid family and medical leave credit for the employer, [10] moving expenses and [11] Federal student loan changes[.]"  MORE >>