On Oct. 9, 2025, the IRS released Revenue Procedure 2025-32. The guidelines include limits on employee salary reduction contributions to health FSAs and maximum carryover amounts. Plan sponsors should communicate the changes to help employees make appropriate selections during the open enrollment period. Our bulletin provides an overview of the 2026 adjusted limits.
If you have questions on the updated amounts, please reach out to your Plante Moran Group Benefit Advisor.
Download the full bulletin to learn more.
This Legal Update is not intended to be exhaustive, nor should any discussion or opinions be construed as legal advice. Readers should contact legal counsel for legal advice.
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