The IRS has released updated 2027 inflation adjustments for various employee benefit plans, including plan design limits and annual limits for qualified high-deductible health plans (HDHPs) and health savings accounts (HSAs). Earlier this year, HHS released certain 2027 plan design limits for non-grandfathered plans under the ACA. IRS adjustments to the ACA’s affordability safe harbor percentage, as well as 2027 annual limits for health care flexible spending accounts (HCFSAs), qualified transportation fringe benefits, and adoption assistance programs, will appear later this year (typically during the fourth quarter).
This Alert summarizes the 2027 plan limits that have been published to date and is relevant for all employers offering health coverage to their employees.
