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.
Health and Welfare Plans
- 2025 Health Plan Compliance Deadlines [Leavitt Group]
- 2025 Health Plan Compliance Deadlines—Small Group (Less Than 50) [Silberman Group]
- 2025 Health Plan Compliance Deadlines—Large Group (50 Or More) [Silberman Group]
Retirement Plans
Defined Contribution Plans
- 2025 Defined Contribution Plan Compliance Calendar [Mercer]
- 2025 Key Administrative Dates and Deadlines for Calendar-Year Defined Contribution Plans [Milliman]
Defined Benefit Plans
- 2025 Defined Benefit Plan Compliance Calendar [Mercer]
- 2025 Key Administrative Dates and Deadlines for Calendar-Year Multiemployer Defined Benefit Plans [Milliman]
Additional Resources
| 2025 | 2026 | |
|---|---|---|
| Flexible Spending Account (FSA) | ||
| Contribution limit | $3,200 | |
| Carry over limit | $600 | |
| Health Savings Account (HSA) | ||
| Individual | $4,300 | $4,400 |
| Family | $8,500 | $8,750 |
| Catch-up (Age 55 and older) | $1,000 | $1,000 |
| High Deductible Health Plan (HDHP) Minimum Deductible | ||
| Individual | $1,650 | $1,700 |
| Family | $3,300 | $3,400 |
| High Deductible Health Plan (HDHP) Maximum Out-of-Pocket Expense | ||
| Individual | $8,300 | $8,500 |
| Family | $16,600 | $17,000 |
| Excepted Benefit Health Reimbursement Arrangement (HRA) | $2,150 | $2,200 |
Sources:
2026 HSA, HDHP and HRA: Revenue Procedure 2025-19
2025 HSA, HDHP and HRA: Revenue Procedure 2024-25
2025 FSA and other employee benefits: Revenue Procedure 2024-40
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