Archived Insight | June 25, 2015

MPRA's Rules for Benefit Suspension and Plan Partition

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ACA Dollar Amounts and Percentages

We added the 2026 employer shared responsibility penalty, the 2026 affordability percentage and the FPL safe harbor for plan years beginning 1/1/26.

Health, Compliance

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FSA vs. HSA vs. HRA Comparison Chart

Our handy comparison chart is updated to include the maximum salary reduction for contributions to an FSA in 2025.

Health, Compliance

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The Differences Between an HRA and HSA: Multiemployer Plans

This simple and easy-to-understand chart for multiemployer health plan sponsors compares the key elements of an HRA and HSA.

Health, Compliance, Multiemployer Plans

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This page is for informational purposes only and does not constitute legal, tax or investment advice. You are encouraged to discuss the issues raised here with your legal, tax and other advisors before determining how the issues apply to your specific situations.