EBIA Weekly Newsletter

Webinars, Seminars, and Advanced Conference from EBIA Learning!


   May 17, 2018

We have learning solutions to fit your needs. Enjoy EBIA webinars from the convenience of your office, attend intermediate-level seminars in a city near you, or join us in Seattle this summer for our 20th annual EBIA Advanced Cafeteria Plans and Benefits Conference. For more information or to register, click on the program links below … Read More


IRS Announces 2019 HSA Contribution Limits, HDHP Minimum Deductibles, and HDHP Out-of-Pocket Maximums


   May 17, 2018

Rev. Proc. 2018-30 (May 10, 2018) Available at https://www.irs.gov/pub/irs-drop/rp-18-30.pdf The IRS has released the 2019 cost-of-living adjusted limits for health savings accounts (HSAs) and high-deductible health plans (HDHPs). Here are the details: HSA Contribution Limits. The 2019 annual HSA contribution limit is $3,500 for individuals with self-only HDHP coverage (a $50 … Read More


Voluntary Separation Program Without New or Ongoing Administrative Scheme Is Not an ERISA Plan


   May 17, 2018

Girardot v. Chemours Co., 2018 WL 2017914 (3rd Cir. 2018) Available at http://www2.ca3.uscourts.gov/opinarch/171894np.pdf A group of former employees who separated during a reduction-in-force brought ERISA claims against their employer over its voluntary separation program (VSP), which permitted employees who elected to be considered and were chosen for employment termination to receive … Read More


Tax Court Denies Mileage Deduction and Penalizes Tax Attorney for Inadequate Substantiation


   May 17, 2018

Velez v. Comm’r, T.C. Memo. 2018-46 (2018) Available at https://www.ustaxcourt.gov/UstcInOp/OpinionViewer.aspx?ID=11622 In this case, the IRS denied a tax attorney’s deduction for vehicle expenses because the expenses were inadequately substantiated. The attorney maintained multiple offices and traveled between them regularly by car or truck. He did not maintain a contemporaneous written record … Read More