Toolkit
Compliance Calendars and Resources
The International Foundation created a quick reference guide to help employers and plan sponsors track key compliance deadlines, disclosure requirements and annual adjustment figures. Information will be updated as it becomes available.
Calendars
Defined Contribution Plans
- 2026 Defined Contribution Plan Compliance Calendar [Mercer]
- 2026 Key Administrative Dates and Deadlines for Calendar-Year Defined Contribution Plans [Milliman]
Defined Benefit Plans
Health and Welfare Plans
- 2026 ACA Reporting Requirements and Deadlines [Newfront]
- Employer Guide to Q4 2026 Compliance Deadlines for Retirement and Welfare Benefit Plans [Fisher Phillips]
- Fourth Quarter 2026: Upcoming Key Compliance Deadlines and Reminders [Lockton]
- 2026 Health Plan Compliance Calendar (includes variable due dates for non-calendar year plans) [Apex Benefits]
Additional Resources
Additional Resources
Annual Inflation Adjusted Amounts
| 2026 | 2027 | |
|---|---|---|
| Flexible Spending Account (FSA) | ||
| Contribution limit | $3,400 | TBA |
| Carry over limit | $680 | TBA |
| Health Savings Account (HSA) | ||
| Individual | $4,400 | $4,500 |
| Family | $8,750 | $9,000 |
| Catch-up (Age 55 and older) | $1,000 | $1,000 |
| High Deductible Health Plan (HDHP) Minimum Deductible | ||
| Individual | $1,700 | $1,750 |
| Family | $3,400 | $3,500 |
| High Deductible Health Plan (HDHP) Maximum Out-of-Pocket Expense | ||
| Individual | $8,500 | $8,700 |
| Family | $17,000 | $17,400 |
| Excepted Benefit Health Reimbursement Arrangement (HRA) | $2,200 | $2,250 |
Sources:
- 2027 HSA, HDHP and HRA: Revenue Procedure 2026-24
- 2026 FSA and other employee benefits: Revenue Procedure 2025-32
- 2026 HSA, HDHP and HRA: Revenue Procedure 2025-19
InfoQuicks
- Benefit Limits and Contributions (Canada)
- COBRA Qualifying Events
- Family and Medical Leave Act
- Health Care Spending Accounts (Canada)
- Mental Health Parity and Addiction Equity Act
- Mid-Year Election Changes
- Nondiscrimination Rules for Welfare Plans
- Parental and Maternity Leave (Canada)
- Pay Transparency Laws
- Pregnant Workers Fairness Act
- Records Retention Requirement for Benefit Plans
- Summary Plan Description (SPD) Requirements
- Trustee Expenses
Small Businesses
- Retirement Plans for Small Business: SEP, SIMPLE, and Qualified Plans [IRS]
- Poster Advisor [DOL]
- Recordkeeping, Reporting & Notices Advisor [DOL]
- Small Business Requirements [EEOC]
- S Corporation Compensation, Medical Insurance Issues and Section 125 Cafeteria Plans [IRS]
- Simple Cafeteria Benefit Plan Option [Wolters Kluwer]
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