Benefits Blast

The IRS recently released Revenue Procedure 2025-19 with the 2026 inflation-adjusted amounts for health savings accounts (HSAs), high-deductible health plans (HDHPs), and excepted-benefit health reimbursement arrangements (HRAs).

Effective January 15, 2025, the United States Department of Labor increased its ERISA health and welfare civil penalties for noncompliance. 

Since late 2023, there has been a surge in litigation challenging the use of forfeitures in retirement plans.

The Internal Revenue Service recently published limits for 2025 in Revenue Procedure 2024-40. Below we have outlined health and welfare limits for 2025 and the changes in those limits from 2024.

On October 4, 2024, the U.S. Supreme Court agreed to resolve a three-way circuit split regarding the pleading standard for alleged prohibited-transaction claims under the Employee Retirement Income Security Act of 1974, as amended (ERISA).

As the Supreme Court’s 2024 term comes to a close, we want to highlight several decisions that impact employer-sponsored group health plans. Health plan sponsors will want to monitor the impact of these decisions.