Health savings account (HSA) holders will have slightly higher account limits to apply in 2027. And that affects retirement plan participants, too.

As mentioned in our December 3, 2024, article on HDHP plan amendments, the CARES Act of 2020, which was extended through the Consolidated Appropriations Act, 2023, allowed, but did not require, HDHPs ...

Historically, employers seeking to incentivize employees to seek health care and preventive care from primary care physicians instead of specialists did so through copays or other health plan ...

Rev. Proc. 2026-24 also includes the revised maximum amount that may be made newly available for excepted-benefit health ...

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