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New IRS Rules for HSA-Compatible Direct Primary Care

"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."

Don’t Forget: ACA Reporting Is Required for ICHRA Plans

"If your organization offers an ICHRA, you are legally required to complete ACA reporting, no matter your group size. It’s one of the most commonly overlooked compliance requirements, but skipping it can lead to costly penalties and unnecessary stress at year-end."

Biggest ACA Penalty Jump in a Decade: What Employers Need to Know

"Starting in 2026 ... [t]he 'No-Offer' Penalty jumps from $2,900 to $3,340 per full-time employee. This kicks in when you don't offer health coverage to at least 95% of your full-time workers and someone ends up getting subsidized coverage through the marketplace. The 'Affordability' Penalty shoots up from $4,350 to $5,010 per affected employee. You'll face this one when your coverage doesn't meet minimum value standards or costs more than 9.96% of an employee's household income (up from 9.02% in 2025)."

How ICHRA Employee Class Flexibility Creates More Targeted Health Benefits

"The Individual Coverage Health Reimbursement Arrangement (ICHRA) has emerged as a powerful tool, particularly due to its flexible approach to employee classification. This flexibility allows businesses to create more targeted, equitable health benefit strategies across their workforce."

ERISA Penalties: 2025 Inflation Adjustments

"ERISA penalties have been adjusted for inflation, which means the costs of non-compliance for employers have increased. This article will explore the various penalties under ERISA, the adjustments made for inflation, and how these changes impact employers and employees alike."

Illinois Passes Legislation Requiring Pre-Tax Commuter Benefits

"The State of Illinois recently passed the 'Transportation Benefits Program Act' that will go into effect January 1, 2024, and require employers with 50 or more employees located in specific areas to offer a pre-tax commuter benefit to 'covered employees.' Employees who take advantage of the benefit can use a pre-tax payroll deduction to pay for transit passes and avoid paying taxes for the deduction amount."

What Are the Benefits of Enrolling in an HDHP and HSA?

"The triple-tax advantaged of Health Savings Accounts make them an ideal savings and investment tool for retirement. In [this article's] examples, the balance from each HSA account portfolio would be available for the account holder to use penalty free and tax free for qualified medical expenses at any time. Health Savings Accounts ... are only available in partnership with an HDHP[.]"

How an FSA Grace Period and Rollover Impact HSA Eligibility

"If the FSA has a grace period and the employee has no funds remaining in the FSA at the end of the plan year, then the employee may begin contributing to the HSA at the beginning of the new plan year. However, if the employee has any funds remaining in their FSA at the end of the plan year, then they must wait until the grace period ends to begin contributing to an HSA.... If an employee rolls over any unused FSA funds to the new plan year, they would not be eligible to enroll in or contribute to an HSA. In order to be HSA eligible, the employee would need to spend all of their FSA funds by the end of the plan year or transfer the FSA funds to a limited purpose FSA."

Fee Disclosure Requirements of the Consolidated Appropriations Act [Video]

"A key requirement of the [Consolidated Appropriations Act (CAA)] going into effect on December 27, 2021 will require brokers and consultants of ERISA covered group health plans to disclose their compensation if they expect to receive $1,000 or more in either direct or indirect compensation for providing their services."

The Benefits of Stacking an HSA and HRA

"[1] Creates better healthcare spending habits for employees as they are responsible for the first portion of the deductible. [2] FICA tax savings for you and your employees. [3] HSAs are portable, allowing the employee to keep it should they switch jobs. [4] HSAs balances can earn interest ... [5] HSA funds roll over year to year -- no use it or lose it."