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Benefits and Executive Comp Provisions in the One Big Beautiful Bill
Polsinelli PC Link to more items from this source
[Guidance Overview]
July 21, 2025

"[E]xpanded flexibility for health savings accounts (HSAs) and new restrictions on premium tax credit eligibility ... may reduce the risk of triggering an employer shared responsibility penalty under the [ACA].... Limiting the deduction of excessive remuneration.... Expanding the application of excise tax on excess compensation within tax-exempt organizations."  MORE >>

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