SHRM_TLB_12.13.19

2020 IRS Cost of Living Adjustments

A free white paper by Benefits Square

The IRS recently released cost of living adjustments for 2020 under various provisions of the Internal Revenue Code (the Code). Some of these adjustments may affect your employee benefit plans. - Cafeteria Plans – Health Flexible Spending Arrangements - Qualified Transportation Fringe Benefits - Highly Compensated - Key Employee - Non-Grandfathered Plan Out-Of-Pocket Cost-Sharing Limits - Qualified Small Employer Health Reimbursement Arrangements - Health Savings Accounts

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