Blog & Resources

The One Big Beautiful Bill expanded HSA flexibility, but IRS Notice 2026-5 adds critical detail brokers must understand. From retroactive telehealth relief to new rules for Direct Primary Care and Bronze plans, this guidance affects plan design, payroll treatment, and employee communications heading into 2026.

Flexible Spending Arrangements (FSAs) and Dependent Care Assistance Programs (DCAPs) allow employees to save on health and dependent care costs using pre-tax dollars, while helping employers reduce payroll taxes and strengthen their benefits package. Understanding eligibility, annual IRS updates, contribution limits, and compliance rules is essential for maximizing value and ensuring these programs remain both effective and compliant.

The the IRS's recent notice 21-16, some greatly needed clarifications were provided on the recent increase to dependent care FSA limits...

Employees may generally participate in a dependent care assistance program through salary reductions under a cafeteria plan (called a...