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Warner Norcross + Judd LLP is a corporate law firm with over 230 attorneys serving clients in nine offices throughout Michigan. Among the largest law firms in Michigan, Warner works in virtually all areas of business law.

Michigan Law Firm - Warner Norcross + Judd LLP

The IRS recently released its 2018 employee benefits limitations for retirement plans. The following chart lists common limitations relevant for many employers.

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Control Employee (board member or officer)

HSA Out-of-Pocket Maximums (Other than Self-Only)

HSA Minimum Deductible (Other than Self-Only)

HSA Maximum Contribution (Other than Self-Only)

ACA Out-of-Pocket Maximums (Self-Only)*±

ACA Out-of-Pocket Maximums (Other than Self-Only)*±

Employer Shared Responsibility - 4980H(a) Failure to Offer Coverage±€

Employer Shared Responsibility - 4980H(b) Failure to Offer Affordable, Minimum Value Coverage±€

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*These limits do not apply to grandfathered or retiree-only plans.

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±These amounts are indexed to increase based on the average per capita premium for U.S. health insurance coverage from the prior calendar year. The Out-of-Pocket maximum limit for self-only coverage applies to all individuals (regardless of whether the individual is in self-only or another level of coverage). For example, a family plan with a $14,700&nbsp;family Out-of-Pocket limit cannot have cost sharing exceeding $7,350 for an individual enrollee in the plan.

#These fees apply on a plan year basis and are indexed for CPI-U.

€These fees apply on a calendar year basis and are assessed monthly at 1/12 of the annual amount.

In addition, the Patient Protection and Affordable Care Act imposes a fee to help fund the Patient Centered Outcomes Research Institute (PCORI). For plan years ending between Oct. 1, 2016, and Sept. 30, 2017, the PCORI fee is $2.26. For plan years ending on or after Oct. 1, 2017, and on or before Sept. 30, 2018, the PCORI fee is $2.39.

Employee Benefits

Key Benefit Plan Limits for 2018

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