Summary Of Selected Employee Benefit Related Limits

The U.S. Department of the Treasury and IRS recently issued temporary regulations that provide an immediately effective framework for establishing and administering “Trump Accounts,” including broad automatic enrollment and large-scale contributions funded by governmental and charitable donors. The regulations became effective September 30, 2026, apply to taxable years beginning on or after January 1, 2026, and expire September 30, 2029.

The IRS has released Revenue Procedure 2026-24, establishing new inflation-adjusted limits for Health Savings Accounts and high-deductible health plans effective in 2027. These updates include increased contribution limits, higher minimum deductibles, and expanded out-of-pocket maximums, along with new provisions for direct primary care service arrangements under the One, Big, Beautiful Bill Act. How will these changes impact employee benefit planning and healthcare coverage strategies?

On Tuesday, October 20, 2026, the Allegheny County Council passed legislation requiring employers with at least 15 workers to provide 12 weeks of paid parental leave, ending months-long debate on the proposal. We previously reported on the initial 18-week proposal in May 2026 (summarized here), the revised proposed legislation (summarized here), and the Allegheny County Board of Health passing the legislation (summarized here). The measure was passed in an 11-4 vote. It will become effective in one year, as County Executive Sara Innamorato signed the bill on, October 22, 2026.

The Trump Administration has launched an unprecedented enforcement action suspending permanent labor certification processing for eight major employers, linking immigration sponsorship to layoff histories and recruitment practices. This development signals a fundamental shift in how the government evaluates employer access to H-1B and green card programs, with investigations already underway and subpoenas served.

Maryland employers must comply with new posting requirements under the Worker Freedom Act, which prohibits penalizing employees who decline attendance at employer-sponsored meetings on religious or political matters. The Maryland Department of Labor has released official notices in English and Spanish that must be displayed prominently in workplaces and provided to new hires starting November 1, 2026.

The U.S. Department of Homeland Security published a final rule that will shift the H-1B cap registration selection process from a random lottery to a weighted selection process...

Donald Dowling says abusive labor practices are a huge problem around the world, and often the smaller local manufacturers, miners and growers within countries that are committing labor...

Illinois employers face new requirements for Equal Pay Registration Certificate submissions as the state Department of Labor eliminates the "prefers not to identify" option for employee demographic data. Starting January 1, 2027, businesses must report definitive sex and race information for all employees, raising questions about data collection methods and compliance strategies.

OSHA's revised Hazard Communication Standard requires covered employers to update chemical labels, written hazard communication programs, and employee training by November 20, 2026. The revisions align with the UN's Globally Harmonized System and introduce new hazard classifications, downstream use considerations, and updated requirements for compressed gases and aerosols. Employers must navigate separate compliance timelines for chemical mixtures while ensuring their workplace practices meet the updated st

On March 27, 2026, the U.S. Department of Labor (DOL) published a notice in the Federal Register seeking to restructure the calculation used to issue prevailing wages for employers seeking to hire temporary foreign employees...

The U.S. Department of State (DOS) has announced that, effective January 21, 2026, it will indefinitely pause the issuance of immigrant visas for nationals of 75 countries while it conducts...

On October 30, 2025 the Department of Homeland Security (DHS) published an interim final rule (IFR) that significantly changes the automatic extension policy for employment authorization documents (EADs).

On July 4 the President signed the "One Big Beautiful Bill Act" ("OBBBA") into law after a lengthy legislative process in Congress. The OBBBA represents one of the most significant pieces...

The IRS has finalized regulations that significantly modify how partnerships report information when partners sell or exchange their interests in partnerships holding inventory or unrealized receivables. These changes eliminate certain January 31 reporting deadlines while maintaining other compliance obligations, creating a bifurcated reporting timeline that partnerships and their advisors must navigate carefully.

More than one dozen class action lawsuits were filed this year challenging wellness programs that increased group health plan premiums for participants who use tobacco.

This has very important tax consequences.

We are pleased to report that Arizona HB 2193 (Chapter 145, Laws 2025), a major update to the state's captive insurance regulatory framework, was signed into law this past session and will take effect on September 26, 2025.

On April 25, 2024, the Treasury Department issued final regulations pursuant to Internal Revenue Code Section 6418, replacing the Proposed and Temporary Regulations issued on June 14, 2023.

Last year, Kutak Rock's public finance tax group worked on about 30 tax-exempt bond issues which were going through IRS audits or "compliance checks" (document requests)...

To help address rising healthcare costs, various transparency and reporting laws and regulations have been enacted in the past few years.