Recent
Health savings accounts (HSAs) are used by many employees who participate in high-deductible health plans.
The recently enacted Tax Cuts and Jobs Act was signed into law on December 22, 2017.
The Internal Revenue Service has provided guidance with respect to mid-year changes
The IRS recently issued Notice 2015-17 that provided significant interim guidance for many employers.
The U.S. Departments of Treasury, Labor, and Health & Human Services
Under special IRS transitional rules implementing the “pay or play”