News Archive

"How do you prepare for thousands of dollars in upfront costs? One option is a health savings account, or HSA, which lets you save pretax money and is now available to people enrolled in lower-tier state and federal exchange plans, including bronze and catastrophic coverage. These plans generally have the lowest premiums on the exchange but the highest out-of-pocket costs when you need care."  MORE >>

"[S]ection 1860D-13(b)(6)(B)(i) of the [Social Security Act] requires that 'entities that offer prescription drug coverage' must provide creditable coverage disclosures.... [CMS proposes] to revise Section 423.56(b)(3) so that account-based entities are not required to provide the creditable coverage disclosures.... [R]equiring account-based plans, such as HRAs, including ICHRAs, to determine if their coverage is creditable, and requiring them to report the creditable status of that coverage, unduly increases administrative burden on these entities ... After consideration of the comments received on this provision by a broad range of stakeholders, we are finalizing this policy as proposed without modification. "  MORE >>

"A spouse's enrollment in a general purpose health FSA provides 'coverage' (i.e., the ability to have out-of-pocket medical expenses reimbursed) for both the spouse and the employee. Because the general purpose health FSA is disqualifying coverage for HSA eligibility purposes, the spouse's FSA enrollment blocks both the spouse and the employee from making or receiving HSA contributions."  MORE >>

18 pages. "Retail and digital-first health merchants increased their share of HSA spend year over year. Amazon remains one of the top merchants by transaction volume.... Mental health platforms including Headway, BetterHelp, and therapy- focused apps like Ivy represent growing engagement. Vision and optical retailers such as Warby Parker and 1-800 Contacts rank among top recurring spend merchants. H.... Hospitals and health systems continue to drive the largest dollar totals, but represent a smaller share of total transaction count. Rx continues to be the most frequent usage (total debit card swipes)"  MORE >>

"Individuals who receive services at a Veterans Affairs (VA) or an Indian Health Services (IHS) facility generally lose HSA eligibility for a three-month period. Veterans with a service-connected disability can receive VA services without the three-month block on HSA contributions."  MORE >>

"The White House and Congress have coalesced around a health reform concept: promoting high-deductible health plans linked with subsidized spending accounts to pay for out-of-pocket costs. A central argument is that shifting costs from insurance companies to consumers will encourage them to shop for services, lowering health care utilization, prices, and thus costs.... [This] article reviews the evidence and arguments for this approach, concluding that it should be abandoned rather than expanded. Policy makers could start where the current policy debate is centered: lowering deductibles in the [ACA] health insurance marketplace plans."  MORE >>

"It would be helpful if the IRS would issue specific guidelines with clear criteria that is not specific to Medicare to determine whether a service is a qualifying telehealth or other remote care service that aligns with Congress' intentions to ensure HSA-eligible individuals can access meaningful benefits on a pre-deductible basis.... [S]pecifying guidance would be helpful to [employers] and their employees to aid in determining the scope of 'primary care services.' "  MORE >>

"Health savings accounts may have tax advantages for long-term savings, but most respondents in a new survey ... reported using an HSA for immediate costs. When [HSA owners were asked] how they used their accounts, 67% said they were for out-of-pocket expenses from the past year or near term. Only 35% reported saving in their HSA for health care costs in retirement, and 28% said they had invested their account funds."  MORE >>

"This report summarizes the principal rules governing HSAs, covering such matters as eligibility, qualifying health insurance, contributions, withdrawals, and tax advantages. It concludes with a discussion of HSA data limitations and recent trends in HDHP enrollment and HSA utilization. It includes HSA-related changes in the fiscal year (FY) 2025 budget reconciliation law sometimes referred to as the One Big Beautiful Bill Act[.]" [R45277 updated Feb. 23, 2026]  MORE >>

"HSAs are increasingly operating like powerful long-term investment vehicles rather than just spending accounts. Yet misconceptions persist across the workforce, and employee education continues to lag.... [This article examines] the triple tax advantages, workforce perception trends, and evidence-based insights to guide employers in maximizing HSA participation and value."  MORE >>

22 pages. "What's new: [1] Telehealth and other remote care services.... [2] Health Flexible Spending Arrangement (FSA) contribution and carryover for 2025."  MORE >>

23 pages. "What's new: [1] Telehealth and other remote care services.... [2] Health Flexible Spending Arrangement (FSA) contribution and carryover for 2025."  MORE >>

"By taking an integrated approach to managing health and retirement programs, employers can unlock meaningful tax efficiencies across health savings accounts (HSAs), flexible spending accounts (FSAs), transportation benefits, and retirement plans like 401(k)s and 403(b)s. The real driver of these savings? Increasing employee participation in tax-advantaged plans."  MORE >>

"[T]here are a variety of creative options for employers who want to provide access to GLP-1 drugs prescribed for weight loss but who also want to contain costs. But, as with any benefits program, each employer must carefully consider the associated risks with these options and ensure they can be tailored to suit the employer's individual needs. These options include health reimbursement accounts and health flexible spending accounts."  MORE >>

"While much of the guidance confirms existing practice, several provisions are particularly relevant for employers sponsoring HDHPs.... Employers considering offering a [Direct Primary Care Service Arrangement (DPCSA)] should carefully review whether the arrangement meets all statutory requirements to avoid unintentionally disqualifying employees from making HSA contributions."  MORE >>

"[Notice 2026-05] links to two websites containing qualifying telehealth services lists ... Employers may need to work with their telehealth provider to determine whether their services are 'consistent with the principles of' Social Security Act section 1834(m).... It is theoretically possible for an employer to structure an onsite clinic offering [direct primary care service arrangements (DPCSA)] membership with items and services provided outside the DPCSA, available to employees who are not DPCSA members, and billed separately.... If a DPCSA arrangement does not meet the Notice requirements, it provides medical care and would be considered disqualifying insurance preventing HSA eligibility."  MORE >>

"What happened at the end of 2025: [1] Trump Accounts ... [2] Expansion of HSAs ... [3] Reduced Hepatitis B vaccination recommendations ...

"What's expected in 2026: [1] Pharmacy Benefit Manager transparency ... [2] Direct-to-consumer Rx programs ... [3] New HIPAA Security Rules ... [4] New electronic disclosure rules for health plans ... [5] Mental health parity ... [6] Transparency ... [7] Surprise billing adjustments."  MORE >>

"Employers who continuously adopted the telehealth and other remote care services exception since the COVID relief was effective have been assured that their employees' HSA eligibility is not in question ... Telehealth and other remote care services received prior to the applicable deductible being met should not include any in-person services, medical equipment, or prescription drugs supplied in conjunction with telehealth and other remote care services."  MORE >>

Seventeen 2026 compliance guides cover common employee health and welfare benefits issues and strategies for employers, including COBRA, HSAs, domestic partner issues, HIPAA, ICHRA, and more.   MORE >>

"OBBBA ... introduced several changes affecting HSAs, including a permanent safe harbor for pre-deductible telehealth and remote care, the designation of [ACA] Exchange bronze and catastrophic plans as HSA-compatible, and clarification that qualifying Direct Primary Care Service Arrangements (DPCSAs) do not disqualify individuals from HSA eligibility."  MORE >>

"[T]he new guidance [1] clarifies that the safe harbor does not extend to in-person services, medical equipment, or drugs furnished in connection with telehealth or other remote care services.... [2] clarifies how Direct Primary Care Service Arrangements (DPCSAs) interact with HSAs.... [3] provides that beginning January 1, 2026, bronze and catastrophic health plans, including those obtained through a health insurance exchange, will be treated as HSA-compatible, even if they don't meet the traditional high-deductible requirements."  MORE >>

"Effective for the 2025 plan year, OBBBA reinstated and made permanent COVID-19-era telehealth relief allowing HSA-compatible high-deductible health plans (HDHPs) to cover telehealth and other remote care services before the statutory minimum deductible is satisfied. Beginning Jan. 1, 2026, OBBBA also allows individuals enrolled in certain direct primary care service arrangements to remain eligible to make or receive HSA contributions and treats certain bronze and catastrophic plans as HDHPs. This article summarizes provisions of Notice 2026-5 most relevant to employers."  MORE >>

"The guidance addresses telehealth services, direct primary care arrangements and individual market coverage. [Notice 2026-5] does not break much new ground, but a few provisions are worth noting. [1] Telehealth safe harbor made permanent ... [2] Direct primary care service arrangements ... [3] Bronze and catastrophic plans."  MORE >>

"Plan sponsors should be collaborating with their payroll vendors and recordkeepers to understand how mandatory Roth catch-up contributions will be processed for high wage earners ... [If] at least one applicable retirement plan within a controlled group permits super catch-up contributions, all controlled group retirement plans must also permit super catch-up contributions.... By February 16, 2026, each HIPAA covered entity and business associate must update its Notice of Privacy Practices (NPP) ... Some section 409A corrections under Notice 2008-113 must be completed by year-end, making now the ideal time to identify and finalize correction of any lingering errors."  MORE >>

"Previously, enrollment in a direct primary care service arrangement typically disqualified individuals from HSA contributions.... Now, qualifying direct primary care service arrangements (DPCSAs) are no longer treated as health plans for HSA eligibility purposes. This means you can be enrolled in both a high deductible health plan (HDHP) and a qualifying DPCSA while maintaining your ability to contribute to an HSA."  MORE >>