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.
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]
- Second 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
| 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
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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