Alera Group Insights

Perspectives from our thought leaders and experts across the country.

AREAS OF EXPERTISE

Employee Benefits

Legal Alert: IRS Adjusts Health Flexible Spending Account and Other Benefit Limits for 2027

The Internal Revenue Service (IRS) recently released Revenue Procedure 2026-35, which increases the health flexible spending account (FSA) salary reduction contribution limit to $3,500 for plan years beginning in 2027, an increase of $100 from 2026. Thus, for health FSAs with a carryover feature, the maximum carryover amount is $700 (20% of the $3,500 salary reduction limit) for plan years beginning in 2027. When carrying over funds from 2026 to 2027, 20% of the $3,400 salary reduction limit for 2026 is $680.

November 10, 2026

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Employee Benefits

Legal Alert: IRS Issues ACA Affordability Percentage Adjustment for 2027

The Internal Revenue Service (IRS) has released Rev. Proc. 2026-26.

July 24, 2026

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Employee Benefits

Legal Alert: Clients With Massachusetts Private PFML Plans Renewing After July 1, 2026

Alert for any employer with at least one employee in Massachusetts, even if the employee is remote.

June 30, 2026

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Employee Benefits

Legal Alert: PCORI Fees Due By July 31, 2026

This alert is of interest to all employers that sponsor self-insured group health plans, including Health Reimbursement Arrangements (HRAs). Note that the PCORI fee does not apply to most health FSAs.

June 29, 2026

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Employee Benefits

What the 2026 Benchmarking Data Reveals — and Why It Matters Now

On Tuesday, June 16, 2026, at 2:00 PM ET, Alera Group will host Benchmarking That Drives Decisions: Why Averages Mislead — and What Best-in-Class Data Reveals, a live webinar designed for HR, finance and executive leaders involved in benefits planning, budgeting and long-term strategy.

June 11, 2026

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Employee Benefits

Legal Alert: IRS Releases 2027 HSA Contribution Limits and Other Limits

In Rev. Proc. 2026-24, the IRS released the inflation adjusted amounts for 2027 relevant to Health Savings Accounts (HSAs) and high deductible health plans (HDHPs). The table below summarizes those adjustments and other applicable limits.

June 3, 2026

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Employee Benefits

Legal Alert: PBM Transparency Coming Soon

Two recent movements on the federal level have paved the way for greater pharmacy benefit manager (“PBM”) transparency for group health plans.

May 22, 2026

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Employee Benefits

Legal Alert: RxDC Reporting Due June 1st

Reminder: RxDC Reporting Due June 1st

February 26, 2026

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Employee Benefits

IRS Releases Guidance Related to Recent HSA Changes

The IRS recently released Notice 2026-5, which provides guidance and answers to common questions related to the expanded availability of health savings accounts (“HSA”) under the Reconciliation Act (previously named the One Big Beautiful Bill Act) passed into law earlier this year.

December 30, 2025

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    Alera Group, Inc. is aware that there are persons fraudulently impersonating our company by using fake internet domains that appear to look like our legitimate services. If you are contacted by someone claiming to work for Alera Group, or any of our partners, please carefully review the email address and domain. If you have a relationship with our company, please contact us directly and not through any information that is provided in such an email. Please be extremely careful in responding to such emails with personal and financial information, sharing passwords, or any other information of value. Alera Group, or any of our partners, will never send ACH instructions via email and thus we strongly recommend that you verify the authenticity of each wire transfer request by calling your Alera Group contact using the number you have previously called.