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IRS Releases 2027 FSA Limits

Quick Facts On November 5, 2026, the Internal Revenue Service (IRS) released IRS Revenue Procedure 2026-35 which updates maximum limits for health flexible spending arrangements (FSAs) and commuter benefits. These limits are adjusted annually for inflation. Limits for Dependent Care Assistance Programs (DCAP) are not addressed in the IRS guidance. These limits are set by statute and not adjusted annually for inflation. Background In Revenue Procedure 2026-35, the IRS sets forth a variety of 2027 adjusted tax limits. Among other things, the notice indicates that employee contribution limits toward health FSAs and qualified transportation fringe benefits will increase …

https://www.epicbrokers.com/insights/irs-releases-2027-fsa-limits/

Compliance Matters Newsletter | November 2026

… On September 23, 2026, the Internal Revenue Service (IRS) released an updated set of Frequently Asked Questions (FAQs) originally issued in March 2023. Those FAQs address expenses related to nutrition, wellness, and general health that are eligible for reimbursement through health savings accounts (HSAs), flexible spending accounts (FSAs), health reimbursement arrangements (HRAs), and Archer medical spending accounts (MSAs) only when they primarily diagnose, treat, mitigate, prevent a specific disease or affect a body structure or function. The gray-area items that are not a simple yes or no answer, mostly depend on a physician-diagnosed condition. Nutritional counseling, weight-loss …

https://www.epicbrokers.com/insights/compliance-matters-newsletter-november-2026/

Compliance Matters Newsletter | October 2026

… or in connection with, information submitted through this website. Insurance coverage cannot be bound or altered via submission of this online form.This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.Lead SourceMARCOM – Website Submit Additional Updates & Resources ICHRA is Now CHOICE The Centers for Medicare and Medicaid Services (CMS) and the Small Business Bureau (SBA) announced that the Individual Coverage Health Reimbursement Arrangement (ICHRA) has been renamed the Custom Health Option and Individual Care Expense (CHOICE) Arrangement. The rules for how an ICHRA, now called a CHOICE Arrangement, operate are unchanged. CMS

https://www.epicbrokers.com/insights/compliance-matters-newsletter-october-2026/

Compliance Matters Newsletter | September 2026

… This settlement, while unique to Caremark, will influence PBM industry standards, particularly in areas such as formulary management, rebate pass-throughs, participant cost sharing, insulin affordability programs, transparency reporting, and PBM compensation. These settlements highlight the increased scrutiny on PBMs and the importance of plan sponsor fiduciary responsibilities. Employers and plan sponsors should use upcoming contract renewals and negotiations as an opportunity to assess whether their PBM arrangements remain prudent, transparent, cost-effective, and aligned with participants’ best interest. California Managed Care Organization Tax Update We reported in the August 2026 Compliance Matters Alert on California’s Senate Bill 125

https://www.epicbrokers.com/insights/compliance-matters-newsletter-september-2026/

By Design or by Default: A U.S. Captive Question for European Headquarters

… risk managers first encounter captives through the language of premium savings. That is understandable, but incomplete. A captive is most powerful when it changes the company’s relationship with risk itself. A well-designed captive can formalize risk already retained through deductibles, self-insured retentions, exclusions, uninsured exposures and collateralized arrangements. It can help preserve underwriting profit where experience is favorable, accumulate surplus, improve claims visibility, tailor coverage and align risk, finance, treasury, legal and operations. Those benefits are not automatic. They depend on credible data, appropriate capitalization, actuarial discipline, compliance and strong governance. For a first-time buyer, the …

https://www.epicbrokers.com/insights/us-captive-question-european-headquarters/

Compliance Matters Newsletter | July 2026

… as a health reimbursement arrangement (HRA), will need to file and pay for the self-funded component plan. Payment amounts due in 2026 will differ based on the employer’s plan year. The Internal Revenue Service (IRS) provides a chart showing applicable fee amounts depending on the plan’s year-end date. The fees due in July 2026 are as follows: $3.47 per covered life for plan years ending after September 30, 2024, and before October 1, 2025 $3.84 per covered life for plan years ending after September 30, 2025, and before October 1, 2026 Self-funded …

https://www.epicbrokers.com/insights/compliance-matters-newsletter-july-2026/

Rethinking U.S. Liability: Why Tort Reform Matters More Than You Think

Authors: Tandis Nili & Haendel Conil For European risk managers, the United States has long represented a liability system that behaves differently in a fundamental way. The contrast is structural, not merely one of degree. In Germany and across continental Europe, civil liability is determined by professional judges rather than lay juries, legal costs are borne by the losing party, contingency fee arrangements are largely prohibited, and damages remain anchored to actual economic harm. These features compress uncertainty as cases progress, with exposure narrowing as facts are tested. In the U.S., exposure has historically expanded over time, driven by how …

https://www.epicbrokers.com/insights/why-tort-reform-matters/

Rethinking U.S. Liability: Why Tort Reform Matters More Than You Think

Authors: Tandis Nili & Haendel Conil For European risk managers, the United States has long represented a liability system that behaves differently in a fundamental way. The contrast is structural, not merely one of degree. In Germany and across continental Europe, civil liability is determined by professional judges rather than lay juries, legal costs are borne by the losing party, contingency fee arrangements are largely prohibited, and damages remain anchored to actual economic harm. These features compress uncertainty as cases progress, with exposure narrowing as facts are tested. In the U.S., exposure has historically expanded over time, driven by how …

https://www.epicbrokers.com/services/epic-web-accordion-admintech/