Insights

On May 29, 2026, the IRS released Revenue Procedure 2026-24, which provides the 2027 inflation-adjusted limits for HSAs, HSA-qualifying HDHPs, and excepted benefit HRAs (EBHRAs).   According to the revenue procedure, for the 2027 calendar year, the annual HSA contribution limit will increase to $4,500 for individuals with self-only HDHP coverage (up $100 from 2026) and to $9,000 for individuals with anything other than self-only HDHP coverage (family or self + one, self + child(ren), or se

The annual Form 5500 filing must be filed by plan sponsors that are subject to ERISA, unless there is an exception. One such exception is the small plan exception that applies to small unfunded health and welfare plans that cover fewer than 100 participants on the first day of the plan year. In other words, an employer only needs to file a Form 5500 for a given plan year if there were 100 or more participants on the first day of the plan year; exceeding that threshold midyear is of no consequen

On May 28, 2026, the DOL, HHS, and IRS (the departments) issued a final rule that makes operational changes to the No Surprises Act (NSA) federal independent dispute resolution (IDR) process. According to the departments, the rule is intended to streamline the IDR process, clarify requirements, and reduce ineligible disputes. For employer plan sponsors, the changes are mainly relevant for purposes of monitoring carriers and TPAs that engage in the IDR process. Additionally, self-insured plans w

On May 27, 2026, the DOL announced that it will not increase civil monetary penalties for benefit-related violations in 2026. Under the federal inflation adjustment rules, these penalties are normally updated each year using the Consumer Price Index for All Urban Consumers (CPI-U) for the prior October. Because the Bureau of Labor Statistics did not publish October 2025 CPI-U data following the federal government shutdown, the government could not calculate the required adjustment. As a result,

In the Golden State, long‑tail construction defect exposure is not a rarity — it’s a predictable feature of the legal and insurance environment shaped by decisions made long before a claim arises.

Get stronger in just minutes a day with our June Chair Squat Challenge. Build confidence, improve posture, and boost energy, right from your desk.

With hiring slowing and more employees “job hugging,” organizations must rethink engagement. Discover practical strategies to elevate employee experience, improve retention, and strengthen workplace culture in 2026.

Join our Benefits Compliance team as they outline COBRA requirements under the law, provide tips on how to remain compliant, and discuss interactions between COBRA and other benefit laws.

On May 10, 2026, the DOL, HHS, and Treasury (collectively, the departments) issued proposed rules that would create fertility benefits as a new category of limited excepted benefits. If finalized, the rules would give employers a new way to offer fertility coverage with fewer federal compliance obligations than a major medical plan. Background The proposed rules are part of a larger Trump administration effort to make fertility benefits more available and affordable, including by easing unneces