The IRS has proposed new dependent care FSA nondiscrimination testing rules that may make the commonly failed 55% test easier for employers to pass. Here’s what employers should know about the proposed changes, correction options, and when the rules may apply.
EBC Insights
Five Benefit Changes for 2026
Discover five major employee benefit changes for 2026—from higher dependent care FSA limits to permanent telehealth flexibility and new fertility options.
2026 FSA and Commuter Limits Released
The IRS has announced 2026 updates under Revenue Procedure 2025-32, increasing the annual contribution limits for Health Care FSAs and commuter benefits.
What the “One Big Beautiful Bill” Means for FSAs and HSAs
The “One Big Beautiful Bill” brings key updates to dependent care FSAs and HSAs, including higher contribution limits and broader eligibility. Learn what’s changed, why it matters, and what steps employers…
Hurricane Helene and Milton Deadline Relief
With the catastrophic and widespread devastation of Hurricane Helene and Milton, the IRS has issued group health plan relief for individuals who lived or worked in certain counties/tribal areas in Florida, Georgia, North Carolina, South Carolina, Tennessee, and...
IRS Issues Updated Guidance on High Deductible Health Plans and Expenses Related to COVID-19
The Internal Revenue Service (IRS) issued Notice 2023-37 on June 23, 2023, regarding high deductible health plans (HDHPs) and expenses related to COVID-19.
The COVID-19 Outbreak Period Is Ending. Now What?
COVID-19 relief for group health plans has been winding down over the last couple of years, and one of the last parts to expire is the outbreak period deadline extensions, which are set to end in relationship…
New IRS Guidance on Change of Election Rules
The IRS recently released IRS Notice 2022-41, which creates a new permitted election change for cafeteria plans. Who is impacted by this IRS Notice? This Notice impacts employers that sponsor cafeteria plans…
Wrapping up 2021 and Preparing for 2022
Since the start of the COVID-19 pandemic, we’ve seen many legislative and regulatory changes that have altered employee benefits. These regulatory changes were put in place to offer additional relief and extensions during a difficult time. Although much…
2022 FSA and Commuter Limits
The IRS has officially announced, under Revenue Procedure 2020-45, the 2022 Flexible Spending Account (FSA) and Commuter limits. FSA Limits The Health Care (standard or limited) FSA annual maximum plan contribution limit will increase…








