Employee benefits

2016 inflation adjustments for HSAs released

The inflation-adjusted amounts include the annual contribution limitation, the minimum deductible amounts and maximum out-of-pocket expense amounts for high-deductible health plans.

Defined contribution plans can offer deferred annuities to older participants

Under guidance released on Friday, qualified defined contribution plans will be allowed to provide lifetime income to plan participants by offering funds including deferred annuities among their assets, even if some of the funds are available only to older plan participants (Notice 2014-66). In the notice, the IRS explained how

Federal courts disagree on premium tax credits through federal exchanges

The IRS will continue processing credit claims despite one circuit’s decision overruling a key Affordable Care Act provision. The appellate courts for the D.C. Circuit and the Fourth Circuit issued conflicting decisions on July 22 regarding the availability of the Sec. 36B premium tax credit for taxpayers who purchase health

Tax relief for small employer retirement plans

To avoid the expense of establishing a retirement plan, many small employers have left their employees on their own when it comes to saving for retirement. However, the small employer pension plan startup costs credit under Sec. 45E alleviates some of the burden by allowing a credit for establishing a

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