Plan sponsors must ensure that their written plan documents are updated to conform with actual plan operation.

Another provision could make contributing to HSAs the only way for a new corporation to use the federal health benefits tax exclusion.

A new bill that would clarify existing gaps in the Internal Revenue Service's rules governing employer contributions to employee benefit plans may soon be under discussion in the U.S. House of Representatives.

The acts would allow Roth IRA contributions without earned income and add five years to catch-ups.