According to the CMS guidance, sponsors of a self-funded non-federal governmental group health plan that had previously opted out of MHPAEA are generally required to comply with the MHPAEA requirements beginning with the first plan yearncommencing on or after June 27, 2023. However, a special rule applies to collectively bargained plans which can result in a delay to the sunset date for a limited time if certain requirements are met.

The IRS released the inflation adjustments for health savings accounts (“HSAs”) and their accompanying high deductible health plans (“HDHPs”) effective for calendar year 2024, and the maximum amount that may be made available for excepted benefit health reimbursement arrangements (“HRAs”). All limits increased from the 2023 amounts.

The IRS recently released a Chief Counsel Advice (“CCA”) which addressed numerous situations regarding the substantiation of claims under a health flexible spending account (“FSA”) […]

On April 13, 2023, the Departments of Labor, Health and Human Services and the Treasury (collectively, “the Departments”) issued FAQ Part 59, providing guidance as […]

This Compliance Bulletin contains guidance released in FAQ 58