ERISA-level and other governmental changes have been released and will impact Plan Documents. Please continue to read for important info and to learn how the ERISA Desk Plan Documents are to be handled with these changes:
- Section 125 Cafeteria Plan Documents will be updated to include new provisions for the Dependent Care FSA and Health Savings Accounts. These changes are tied to the OBBBA (H.R. 1 as amended by H.Res. 492 (2025)) bill.
- Those that cover HSA plans are mandatory:
- Employees are now eligible to be covered by Bronze or Catastrophic Plans purchased through the ACA exchange while contributing to HSAs. This is retroactive to January 1, 2025.
- HDHP can cover telehealth services before the deductible is met without disqualifying participants from HSA contributions. This is retroactive as of January 1, 2025.
- Those that cover HSA plans are mandatory:
- Those with direct primary care (concierge medical care) can enroll in an HDHP plan and have an HSA. The DPC cannot exceed the monthly fee of $150 per person or $300 per family. The HSA funds can cover the monthly fee. This is effective January 1, 2026.
- The amendment for the Dependent Day Care FSA maximum is optional to implement:
Starting January 1, 2026, the annual contribution limit will increase to $7,500. Please note that this will impact Nondiscrimination testing. Best to plan ahead to prevent Highly Compensated Employees (HCEs) from losing tax-free treatment. Ask the ERISA Desk team about methods to avoid failing NDT. Email: ERISADesk@ascensus.com
- The HIPAA notice will also have a mandatory update:
- Effective February 16, 2026, obtain a person’s express written permission before disclosing personally identifiable records related to a substance use disorder.
- The Children’s Health Insurance Program Reauthorization Act, also known as the CHIPRA notice, was updated with a new effective date on July 31, 2025.
Next steps:
The ERISA Desk team will alert clients of the availability of the amendments for the Plan Documents as well as the Summary Material Modification (SMM) for the participants’ SPD by mid-December, before the holidays. The communication will be conducted through an email blast to instruct how to download the templates of the amendments from the Platform.
Please note that since the benefits are not a decrease in benefits, the timeframe to distribute the SMM to plan participants is 210 days after the end of the plan year in which the change is adopted.
For questions on the mandates as well as the next steps, feel free to contact the ERISA Desk team at ERISADeskinfo@ascensus.com.
The ERISA Desk pricing in 2026
The price for the Wrap Plan Document with the SPD and Adoption Agreement Package will increase for new projects starting on January 1, 2026. Our Director of Sales, Elaine Harvey, will be issuing new agreements starting in early November for the 2026 contracts. For questions on the pricing, please contact Elaine at eharvey@wrangle5500.com.