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Health Care Reform and Benefits Newsletter

November 28, 2017

Question: Our company has a High Deductible Health Plan (HDHP). Employees electing this plan can also contribute to Health Savings Accounts (HSAs). Are there any rules against the HDHP having a three-month deductible carry-over?
Answer: An HSA-compatible High Deductible Health Plan may include a deductible carryover provision. In that case, the minimum required annual deductible that would apply to a 12-month plan year must be increased to account for crediting expenses incurred over more than 12 months.

For instance, the minimum required annual deductible for the 12-month plan year beginning in 2018 will be $1,350 if self-only coverage or $2,700 if family coverage. If the plan allows expenses incurred in the last three months of the 2017 plan year to count toward the 2018 plan year’s deductible, then the minimum required annual deductibles will be $1,687.50 and $3,375. That is, the minimum required annual deductible amounts are 25% higher because the deductible accumulation period (15 months) is 25% longer than 12 months. If the plan had a six-month deductible carryover provision, the minimum required annual deductibles would have to be increased by 50%.

Play or Pay Penalty Notices Are Coming

The Internal Revenue Service (IRS) has started the process of levying penalties on employers under the Affordable Care Act (ACA) employer shared responsibility provision. Often called the employer mandate or play or pay, the ACA provides for the IRS to assess penalties on employers that do not offer adequate health coverage to their full-time employees. Although the mandate took effect in 2015, the IRS is just now starting to send penalty notices. This article explains the IRS process and the steps you can take if you receive a penalty notice.

Locating Missing 401(k) Participants

Department of Labor (DOL) agents that audit retirement plans, including 401(k) plans, have begun taking a closer look at the employer’s process for locating missing participants. Consider these tips for finding lost participants.

The Price of a Family-Friendly Workplace

Paid family leave remains a contentious issue for employers nationwide. Although its federal future is unknown, read how these employers implemented paid family leave programs.

Leftover Health FSA Funds

At this time of year, it’s not only the turkey that many of us have for leftovers. Remind your employees to use their Health FSA funds to avoid losing them. Here are helpful ideas for using FSA funds.


This information is provided as a service to our clients. It is designed to provide general information on the topics covered. It is not intended to be a comprehensive summary of recent developments in the law, treat exhaustively the subjects covered, provide legal advice, or render a legal opinion. Ardent Solutions is not a legal firm and not responsible for any legal advice. To fully understand how this or any legal or compliance information affects your unique situation, you should check with a qualified attorney. Should you wish to consult with our attorney partners to understand how this information affects you, please contact us.


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