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

See more insights

Young Couple Going Over Financial Documents At Home

Final Rule on Healthcare Transparency in Coverage

Learn how the Transparency in Coverage final rule affects disclosure requirements, price comparison tools and implementation planning.
Asian Female Pharmacist Uses Computer To Check Inventory For A Drug

Designing and Negotiating Affordable Pharmacy Benefits

Learn how health plan sponsors can improve pharmacy benefit value through PBM contracting, formulary management and clinical oversight.
Man Self Injecting GLP 1 Weight Loss Medication Pen At Home

GLP-1s Have Disrupted the Market for Other Diabetes Drugs

Segal’s SHAPE data shows how rising GLP-1 use coincided with declines in insulin, Metformin and DPP-4 inhibitor use.

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.