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Employee Benefits Provisions of the One Big Beautiful Bill
Ice Miller LLP Link to more items from this source
[Guidance Overview]
July 22, 2025

"Tax-exempt organizations with employees who earn $1 million or more may have increased tax liability ... particularly due to severance agreements. However, beginning in 2026, organizations will no longer need to track the top highest paid employees.... If individuals lose ACA premium tax credits, they may instead seek enrollment in employer sponsored plans that could increase plan costs ... Bronze and catastrophic plans are treated as HDHPs regardless of their deductible levels and out-of-pocket maximums."  MORE >>

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