Archived Insight | March 13, 2018

New IRS Guidance on HSAs and Adoption Assistance

In March 2018 the Internal Revenue Service (IRS) published two important notices regarding Health Savings Accounts (HSAs), adoption assistance, and HSA-qualified High-Deductible Health Plans (HDHPs):

  • Revenue Procedure 2018-18 published an updated lower HSA contribution limit for family coverage in 2018 and lower adoption expense limits, to reflect changes made in the Tax Cuts and Jobs Act.
  • Notice 2018-123 announced that a health plan that covers male contraceptives or male sterilization before the deductible is met cannot be an HSA-qualified HDHP, but provided transition relief before 2020.
New IRS Guidance on HSAs and Adoption Assistance

Get the full insight

See more insights

A Senior Asian Woman Having Fun Playing Pickleball At The Park

Retiree Health Plan Sponsors: 2026 Medicare Part B Premiums Increase

See key premium, deductible and coinsurance changes for 2026, plus practical steps for managing reimbursement, IRMAA changes and plan communications.

Health, Compliance, Multiemployer Plans, Public Sector, Healthcare Industry, Higher Education, Architecture Engineering & Construction, Corporate

Read Full Insight

Doctor Holding A Digital Tablet Discussing Fertility Benefits With Couple

New Opportunities for Fertility Benefit Coverage

See how new guidance helps group health plan sponsors expand fertility benefits — including excepted benefits, HRAs and cost-saving strategies.

Health, Compliance, Multiemployer Plans, Public Sector, Healthcare Industry, Higher Education, Architecture Engineering & Construction, Corporate

Read Full Insight

Female Doctor Pushing Senior Woman On Wheelchair

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

Get the Chart

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.