IRS Issues Guidance on New Trump Accounts for Children

On Dec. 2, 2025, the IRS issued Notice 2025-68 announcing upcoming regulations and providing initial guidance regarding Trump Accounts. Created by the One Big Beautiful Bill Act (OBBBA), Trump Accounts are a new type of tax-favored savings account...

IRS Provides Guidance on the OBBBA’s Expansion of HSAs

On Dec. 9, 2025, the IRS issued Notice 2026-5, providing guidance on the expanded availability of health savings accounts (HSAs) under the One Big Beautiful Bill Act (OBBBA), which was signed into law by President Donald Trump on July 4, 2025. The...

Employee Benefit Plan Limits for 2026

Many employee benefits are subject to annual dollar limits that are adjusted for inflation by the IRS each year. The following commonly offered employee benefits are subject to these limits: High deductible health plans (HDHPs) and health savings accounts...

PCORI Fee Amount Adjusted for 2026

The Internal Revenue Service (IRS) has issued Notice 2025-61 to increase the Patient-Centered Outcomes Research Institute (PCORI) fee amount for plan years ending on or after Oct. 1, 2025, and before Oct. 1, 2026. The updated PCORI fee amount...

KFF 2025 Employer Health Benefits Annual Survey

Employer-sponsored insurance covers 154 million people under the age of 65. Each year, the KFF conducts a survey to examine trends in employer-sponsored health benefits. This article summarizes the main points of the 2025 Employer Health Benefits Survey. Health...