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

US Capitol Building With People

New Standards for Mental Health Parity Under the Final MHPAEA Rules

Watch our webinar to learn specifics behind the final rules and what they mean for your health plan.
Female Doctor Pushing Senior Woman On Wheelcair

ACA Dollar Amounts and Percentages

We’ve added the 2025 percentage for the test applied by the Exchange or a Marketplace when determining if offered coverage is affordable.
Businessman Analyzing Financial Documents At The Office

Effective Methods for Evaluating Competing Medical Networks

When sponsors of self-funded group health plans compare medical networks, it’s important to effectively evaluate network costs.

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.