Tag: DPC
Compliance Guide: New 2026 Rules for HSA Expansion
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The One Big Beautiful Bill Act (OBBBA) was signed into law on July 4, 2025, introducing significant updates to Health Savings Accounts (HSAs). Following this, the IRS released Notice 2026-5 to provide specific guidance on how these changes expand HSA eligibility and usage. The OBBBA broadens HSA availability through the following key provisions: 1. Permanent…