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Rules for Posting an SPD on Company's Intranet Website

"The [DOL] provides a safe harbor for electronic disclosure of plan documents including the use of an intranet. The safe harbor sets forth general requirements for all electronic disclosures and additional requirements for recipients that do not have computer access at work."

Does My Company's Retirement Plan Need an Audit? (PDF)

"[Y]ou have to determine annually whether you are a 'large' plan or 'small' plan for filing purposes. The good news is that you can determine 'large' plan status on the first day of your plan year, and you don't have to wait until after the plan year-end when your 5500 is being prepared.... [A] plan may continue to file as a small plan filer (and thereby avoid the requirement for an audit) as long as there are between 80 and 120 participants at the beginning of the plan year. This is especially important for plans in which the participant count may tend to hover around the 100 participant threshold."

IRS Issues Remaining 2026 Inflation-Adjusted Limits for Employee Benefit Plans (PDF)

The IRS has now released all of the 2026 benefit limits, including both the cafeteria and health plan limits as well as all of the qualified retirement plan limits. Earlier this year, IRS also released the High Deductible Health Plan (HDHP) and Health Savings Account (HSA) limits. This chart shows all of these limits for 2025 and 2026.

FSA-HRA-QSEHRA-ICHRA-EBHRA-HSA — Oh My! (2026 Edition)

"[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."

It's That Time of Year Again: Medicare Part D Notices Due

"For 2025, with the Inflation Reduction Act lowering the out-of-pocket maximum to $2,000 (from $8,000 in 2024), many employer prescription drug plans -- and especially those with High Deductible Health Plans -- may find that their plans are no longer creditable.... [N]ew changes for 2026 may also impact these notices."

Benefit Changes in OBBBA (One Big Beautiful Bill Act)

"[1] Telehealth before meeting a High Deductible Health Plan's (HDHP) deductible ... [2] Dependent care FSA limit raised starting in 2026 ... [3] Bronze and catastrophic exchange-based plans are now eligible as HDHPs ... [4] Tax-free student loan repayment assistance."

PCORI Filings and Fees, 2025 Edition

"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]."

Converting a SIMPLE IRA to a 401(k) for Greater Contributions and Flexibility

"SECURE 2.0 allowed mid-year conversions from a SIMPLE IRA to a safe-harbor 401(k) starting in 2024 if a few rules [are] followed ... [M]any current SIMPLE IRA plan sponsors recognize that a conversion to a safe-harbor 401(k) may be beneficial to both the business and its employees."

2025 Healthcare Affordability Percentage: ALEs Take Note

"For Applicable Large Employers (ALEs -- those with 50+ full-time equivalents), this is a significant and favorable increase in the percentage threshhold. For 2025 using the FPL safe harbor, it translates to an employee's monthly premium cost in a calendar year plan to not exceed $113.20 per month using the 2024 FPL, up from $101.94 per month for those using the 2023 FPL, for the employer's lowest-cost plan meeting ACA's Minimum Value (60%)."

FSA/HRA/QSEHRA/ICHRA/EBHRA/HSA -- Oh My!

"[The authors provide a detailed chart that 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. [The chart 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."