TCJA Changes Reflected in IRS 2019 COLAs for Health and Welfare Plans | Practical Law
In Revenue Procedure 2018-57, the Internal Revenue Service (IRS) announced the 2019 cost-of-living adjustments (COLAs) for certain limits affecting health and welfare plans, including health flexible spending arrangements (health FSAs). The adjustments include changes made by the Tax Cuts and Jobs Act (TCJA). In earlier guidance, the IRS also issued updated patient-centered outcomes research (PCOR) fees under the Affordable Care Act (ACA) and limits relating to health savings accounts (HSAs) and high-deductible health plans (HDHPs).