PCORI Filing
PCORI Filing Deadline is July 31, 2025 for all self-funded medical plans (including HRAs) with plan years that ended in 2024
- Use the 2nd Quarter Form 720 to file and pay. The information is reported in Part II
- Plan years ending January 2024 through September 2024; $3.22/covered life/year
- Plan years ending October 2024 through December 2024; $3.47/covered life/year
2026 HSA & HDHP Limits
The IRS has released new limits for Health Savings Accounts and High Deductible Health Plans:
- HSA Contribution Limits
- Self-only: $4,400 (↑ $100)
- Family: $8,750 (↑ $200)
- Catch-up (55+): $1,000 (unchanged)
- HDHP Requirements
- Min Deductible: $1,700 (self) / $3,400 (family)
- Max Out-of-Pocket: $8,500 (self) / $17,000 (family)
2025 Federal Poverty Guidelines Announced
Department of Health & Human Services has established the Federal Poverty Line (FPL)
- The FPL is $15,650 for a single individual (excluding Alaska and Hawaii)
- For plan years beginning February 1, 2025 or later, the FPL safe harbor is $117.63/month
- Alaska: $146.95/month
- Hawaii: $135.22/month
Key Changes to Medicare in 2025
- $2,000 Out-of-Pocket Cap for Part D
- Simplified Part D Structure
- Payment Plans for Out-of-Pocket Costs
- Medicare Advantage (MA) Updates
2025 Cost of Living Adjustments
- Flexible Spending Accounts (FSA)
- Annual contribution limit increased to $3,300
- Annual maximum rollover increased to $660
- Parking and Transit Commuter Accounts
- Monthly contribution limit increased to $325
- Out-of-Pocket Limitations for Non-Grandfathered Medical Plans
- Increased to $9,200 (single) or $18,400 (family)
- Health Savings Accounts (HSA)
- Annual contribution limit increased to $4,300 (single) or $8,550 (family)
- HSA compatible HDHP Limitations
- Minimum deductible of $1,650 (single) or $3,300 (family)
- Maximum out-of-pocket of $8,300 (family) or $16,600 (family)