"[A] handy chart (updated for this year) [describes] how each of these account types varies around eligible employers; eligible employees; the need for a plan document; who can make contributions to the account; this year's contribution limits (if any); the tax benefits to the employee and to the employer; and if investment earnings (if any) are taxed. [It also covers] funds availability to participants; any carryover provisions; portability of the account; eligible expenses to be reimbursed; substantiation requirements; and whether debit cards are available." MORE >>
"[FAQs Part 72] provide guidance on whether: [1] Employers can offer fertility benefits on a 'stand-alone' basis. [2] An excepted benefit health reimbursement arrangement (HRA) can reimburse out-of-pocket fertility expenses. [3] Fertility coverage under an excepted benefit affects an individual's eligibility to make or receive health savings account (HSA) contributions. [4] An excepted benefit employee assistance program (EAP) can offer coaching and navigator services." MORE >>
"Created through regulations by the first Trump Administration in 2019, ICHRAs permit employers to provide pre-tax dollars for employees to purchase individual market health insurance that complies with [ACA] requirements. Take-up has apparently been small and much is still unknown about their impact." MORE >>
"This article breaks down each update in plain language, helping HR leaders understand what's changing, what to review, and how to keep their benefits plans compliant. Learn how proactive HR teams use these annual updates to strengthen compliance processes and build employee trust." MORE >>
"[The authors] propose a way to connect premium tax credits with health reimbursement arrangements for small businesses that have long struggled to offer health benefits. It would blend the competing health tax proposals -- tax-preferred accounts and credits -- through changes to qualified small employer health reimbursement arrangements (QSEHRAs).... This proposal would harmonize premium tax credits and tax-preferred accounts while maximizing small business workers' tax benefits and choices." MORE >>
"With family health insurance premiums ... now averaging more than $25,000 per year, and deductibles climbing nearly 50% in the last decade, many households are feeling the pinch.... Health Savings Accounts (HSAs) and Flexible Spending Accounts (FSAs) are valuable tools that not only help manage day-to-day medical costs but can also play a strategic role in your broader financial plan." MORE >>
"[T]he Small Business Health Options Awareness Act of 2025 requires the Small Business Administration to provide more outreach and information about the availability of ICHRAs as a means for small businesses to deliver health care coverage for their employees." MORE >>
"89% of those currently sponsoring group health plans worry they won't be able to afford it within three years.... 75% of respondents say employers should make defined monetary contributions for employees to use toward purchasing their own coverage, rather than sponsoring a traditional employer-based group health plan.... 66% of those not currently offering group health benefits say they would contribute toward the cost of employee-purchased health insurance premiums if there was a way to do so.... 54% of respondents remain unfamiliar with or uneducated about ICHRA[.]" MORE >>
"[M]ost employers offering an ICHRA had not previously provided health benefits.... Larger employers are remaining cautious.... ICHRAs offer a model analogous to the retirement system's transition from defined benefit to defined contribution plans." MORE >>
"The flexibility, cost-effectiveness, and potential for increased employee satisfaction make ICHRA a compelling option for the future of health care. Embracing this innovative approach could well position businesses for success in an evolving and expensive health insurance landscape." MORE >>
"[This article] explore[s] an array of financial services laws and regulations that may apply to many ICHRA vendor activities ... Money Services Business (MSB), money transmission ... Anti-money laundering, know your customer, customer identification program ... Payment rules ... Gramm-Leach-Bliley Act (GLBA) ... Lender status ... Increasing expectations from banks for BSA/AML requirements." MORE >>
"Despite predictions that ICHRAs would rapidly gain ground, adoption has been far more modest.... [M]ost employers offering an ICHRA had not previously provided health benefits.... Larger employers remain cautious. Concerns include administrative complexity, especially with ACA affordability requirements varying by geographic region." MORE >>
"Under the OBBB, employers have new benefit options available going forward with respect to HSAs, dependent care FSAs, student loan repayment assistance, and 'Trump Accounts'." MORE >>
"Although many acknowledge that ICHRAs can significantly cut costs — often by 20% or more — some skeptics argue that they merely shifts expenses rather than driving meaningful change. If viewed solely as a budgeting mechanism, this critique might hold weight. However, an ICHRA is far more than a cost-cutting exercise." MORE >>
"[1] Health Savings Accounts and Health Reimbursement Arrangements will be a large part of the administration's health plan focus going forward ... [2] Nonprofit compensation excise tax ... [3] Continuation of employer tax credits ... [4] Provisions impacting health plan Pharmacy Benefit Managers ... [5] Limited to no impact on employer retirement plans." MORE >>
"Two of your most useful tools ... are Health Reimbursement Arrangements (HRAs) and Health Savings Accounts (HSAs). But depending on your specific plan, one of these options may give you a greater benefit than the other ... [This] chart comparing the key elements of an HRA and HSA -- such as annual maximum contributions, payable medical expenses and more -- will help you make the right call." MORE >>
"The [Senate bill] would require Medicare beneficiaries to prove their citizenship or legal residency status to continue to receive their benefits.... Senators scrapped provisions in the House bill that would have significantly expanded health savings accounts.... Enhanced premium tax credits for ACA plans are set to expire at the end of this year, and the Senate bill does not include measures to extend them.... Pharmacy benefit managers escaped from the bill largely unscathed despite significant bipartisan interest on the Hill in reforming that sector." MORE >>
"BBB shows favoritism of Health Savings Accounts and Health Reimbursement Account benefits, making changes to broaden their scope, increase utilization, and bolster savings. The Act also provides a glimpse into legislative or regulatory changes that may be on the horizon for ERISA-governed plans, including standards for Pharmacy Benefit Manager compensation, contractual requirements, and disclosures applicable to government-subsidized plans." MORE >>
24 pages. Topics include: Health benefits litigation update. [1] H.R.1 -- One Big Beautiful Bill Act ICHRA/HSA provisions; [2] MHPAEA enforcement developments; [3] PBM reporting and state issues; [4] Health benefits litigation update. MORE >>
"[T]he One Big Beautiful Bill Act: [1] Renames ICHRAs as CHOICE arrangements, expanding eligibility classes and creating a new tax credit for certain employers that offer them. [2] Allows employees to use cafeteria plan salary reductions to purchase Exchange-based coverage through CHOICE arrangements. [3] Expands HSA eligibility and the definition of qualified medical expenses and increases contribution limits for lower-income individuals." MORE >>
"Generally, health care Flexible Spending Accounts (FSAs) are not required to file a Form 720 unless the employer (and not just the employee) makes contributions to it that exceed the lesser of $500 annually or a dollar-for-dollar match of the employee's contribution.... For Health Reimbursement Arrangements (HRA) ... [if] the integrated group health plan ... is fully insured, then the employer must file the 720 for the HRA and pay the [PCORI fee per employee].... If however, the underlying group health plan is self-funded then no separate 720 need be filed [for the HRA]." MORE >>
"For employers navigating rising costs and evolving employee expectations, the answer is rarely another level of benefits complexity. It's a focus on the fundamentals: budget predictability, plan flexibility, and the ability to align investment with impact. In that context, reclaiming control isn't about resisting change; it's about reasserting ownership in a space where that's been far too difficult to achieve for far too long. And it's for this reason that the defined contribution model -- often implemented through an ICHRA -- is gaining traction." MORE >>
"The House Bill [1] includes several provisions that would expand eligibility to contribute to HSAs and make HSAs more flexible, effective for taxable years beginning after December 31, 2025 ... [2] includes ... changes to HRA rules to make HRAs more flexible, effective for taxable years beginning after December 31, 2025 ... [3] would make permanent the ability to reimburse student loan payments under a Section 127 education assistance program ... [4] [increases the] maximum tax credit employers would be allowed for providing qualified child care ... from $150,000 to $500,000 ... [5] would make permanent the employer tax credit for a percentage of wages paid to qualifying employees while they are on paid family and medical leave." MORE >>
"From flexible reimbursement models to lean compliance-focused plans to transparency-first pricing strategies, you have more than one option of traditional group insurance. Each approach comes with its own pros and cons -- and understanding those trade-offs is key to making the best decision for your business and your employees." MORE >>
"ICHRAs shift responsibility while expanding choice. Employers define a tax-free, fixed monthly contribution for each employee. Employees then use those funds to shop for coverage ... This is a fundamental shift in the way health care benefits are delivered -- and a restructuring that mirrors the pension-to-401(k) evolution almost exactly. Risk is decentralized. Choice is elevated. Employees are given true control over their health care decisions, and employers can offer benefits that are both sustainable and inclusive. It recasts the employer-employee dynamic: less 'controlled for you,' more 'collaborative with you.' " MORE >>
