The IRS has announced the 2027 cost-of-living adjustments for health savings accounts (HSAs), high-deductible health plans (HDHPs), and health reimbursement arrangements (HRAs): HSA Contribution Limits – the 2027 annual HSA contribution limit is $4,500 for individuals with self-only HDHP coverage (up from $4,400 in 2026), and $9,000 for individuals with […]
Benefits Quarterly
PBM Reform: What ERISA Plan Sponsors Need to Know
on Tuesday, 16 June 2026 in
Benefits Quarterly: Morgan L. Kreiser, Editor
The price of prescription drugs remains a major concern for employers and employees, and the Trump Administration has made reducing costs and increasing transparency related to pharmacy benefits and prescription drugs a priority. A central focus of that effort has been the regulation of pharmacy benefit managers (PBMs). PBMs are […]
Department of Labor Proposes Six-Factor Fiduciary Prudence Rule for Plan Investments
on Tuesday, 16 June 2026 in
Benefits Quarterly: Morgan L. Kreiser, Editor
On March 30, 2026 the Department of Labor (“DOL”) issued a notice of proposed rulemaking (the “Proposed Rules”) entitled: “Fiduciary Duties in Selecting Designated Investment Alternatives.” Per the DOL, the purpose of the rule is to “alleviate certain regulatory burdens and litigation risk” associated with a plan’s designated investment alternatives—including […]
Reimbursing Employee Premiums from the Exchange? Avoid Regulatory Pitfalls
on Tuesday, 23 December 2025 in
Benefits Quarterly: Morgan L. Kreiser, Editor
On December 17, the U.S. House of Representatives voted to advance the Lower Health Care Premiums for All Americans Act, which aims to provide options for small businesses to help their employees with health insurance costs. The Senate will not reconvene until the new year (and some are saying the […]
Updated Notice of Privacy Practice – Compliance Deadline in Early 2026
on Tuesday, 23 December 2025 in
Benefits Quarterly: Morgan L. Kreiser, Editor
By February 16, 2026, all HIPAA Covered Entities, including all employer-sponsored group health plans, must adopt an updated Notice of Privacy Practices. The Office for Civil Rights published a final rule updating various provisions of the HIPAA Privacy Rule in 2024. While much of the rule was vacated by a […]
