Calendar year 2023 is quickly coming to an end, which also means January 1 health plan renewals are right around the corner. Every year over the last decade has brought new changes for the next plan year; as such, it’s that time of year for employers to review their self-funded health plan documents (including, but not limited to, summary plan descriptions (SPDs), plan documents (PDs), combined SPD/PDs, wrap documents, cafeteria documents, and SBCs). To help expedite the process, below is a checklist of items for 2024 and comparison of various Affordable Care Act (ACA) and IRS High Deductible Health Plan (HDHP) limits for 2023 to 2024.

NOTE: This article focuses on key federal requirements affecting most self-insured health and welfare plans and is subject to legislative or regulatory changes. This is not an exhaustive list of compliance requirements and specifically focuses on new items for 2024.

Kelly E. Dempsey is an attorney with The Phia Group, LLC.


Complete your profile to continue reading and get FREE access to, part of your ALM digital membership.

Your access to unlimited content isn’t changing.
Once you are an ALM digital member, you’ll receive:

  • Critical information including cutting edge post-reform success strategies, access to educational webcasts and videos, resources from industry leaders, and informative Newsletters.
  • Exclusive discounts on ALM, BenefitsPRO magazine and events.
  • Access to other award-winning ALM websites including and

Already have an account?


© 2023 ALM Global, LLC, All Rights Reserved. Request academic re-use from All other uses, submit a request to [email protected]. For more information visit Asset & Logo Licensing.


BenefitsPRO Broker Expo 2024Event

The premier educational and networking event for employee benefits brokers and agents.

Get More Information


Join BenefitsPRO

Don’t miss crucial news and insights you need to navigate the shifting employee benefits industry. Join now!

  • Unlimited access to - your roadmap to thriving in a disrupted environment
  • Access to other award-winning ALM websites including and
  • Exclusive discounts on and ALM events.

Already have an account? Sign In Now
Join BenefitsPRO

Copyright © 2023 ALM Global, LLC. All Rights Reserved.