By Ari Sonneberg The Internal Revenue Service has announced the 2027 calendar year dollar limits for health savings account (“HSA”) contributions, the minimum deductible amounts, and the maximum...
HRA
CMS Regulations Exempt HRAs from Medicare Part D Notice Requirements
The Centers for Medicare and Medicaid Services (“CMS”) has issued final regulations relieving account-based plans, including health reimbursement arrangements (“HRAs”) and Individual Coverage HRAs...
Proposed Regulations Would Exempt HRAs from Medicare Part D Notice Requirements
The Centers for Medicare and Medicaid Services (“CMS”) has issued proposed regulations that would relieve health reimbursement arrangements (“HRAs”), including Individual Coverage HRAs (“ICHRAs”),...
IRS Announces 2026 HSA and HRA Limits
The IRS has announced the 2026 calendar year dollar limits for health savings account (“HSA”) contributions; the minimum deductible amounts; the maximum out-of-pocket expenses for high deductible...
ICHRAs: The New Health Care Benefit for Advisors to Learn in 2024
ICHRAs: The New Health Care Benefit for Advisors to Learn in 2024 - Thomas Clark, Jr., 401(k) Specialist Magazine, February 5, 2024 (PDF)
IRS Announces 2024 HSA and HRA Limits
The IRS has announced the 2024 calendar year dollar limits for health savings account (“HSA”) contributions, the minimum deductible amounts and maximum out-of-pocket expenses for high deductible...
IRS Provides Guidance on the Definition of “Medical Expenses”
The IRS has issued a series of Frequently Asked Questions (“FAQs”) to provide guidance as to whether certain costs related to nutrition, wellness, and general health are medical expenses that may be...
IRS Announces 2023 Limits for HSAs, HDHPs and Excepted Benefit HRAs
The IRS has announced the cost-of living adjustments to the applicable dollar limits for health savings accounts (“HSAs”), high deductible health plans (“HDHPs”) and excepted benefit health...
IRS Announces 2022 HSA and HRA Limits
The IRS has announced the 2022 calendar year dollar limits for health savings account (“HSA”) contributions, the minimum deductible amounts and maximum out-of-pocket expenses for high deductible...


