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The Wagner Law Group

The Wagner Law Group, A Professional Corporation, is a nationally recognized ERISA & employee benefits, estate planning, employment, labor & human resources practice. 


Established in 1996, The Wagner Law Group has 26 attorneys engaged exclusively in employee benefits, estate planning and employment law. Six of our attorneys are AV rated by Martindale-Hubbell as having very high to preeminent legal abilities and ethical standards. The firm is among the largest ERISA boutiques in the country. Our practice is national in scope, with clients in more than 40 states and several foreign countries.





Contact Info

The Wagner Law Group


  Integrity | Excellence



Tel: (617) 357-5200 

Fax: (617) 357-5250 

99 Summer Street 

13th Floor

Boston, MA 02110

Palm Beach Gardens 

Tel: (561) 293-3590
Fax: (561) 293-3591
7108 Fairway Drive
Suite 125
Palm Beach Gardens, FL 33418



Tel: (813) 603-2959

Fax: (813) 603-2961

101 East Kennedy Boulevard

Suite 2140
Tampa, FL  33602 


San Francisco

Tel: (415) 625-0002

Fax: (415) 358-8300

300 Montgomery Street

Suite 600

San Francisco, CA 94104


St. Louis

Tel: (314) 236-0065

Fax: (314) 236-5743
100 South 4th Street, Suite 550
St. Louis, MO  63102 







November 22, 2016


 Health and Welfare Law Alert




  IRS Releases 2017 Limits for Welfare Benefit Plans, Health FSA and HSA Limits Increase






The IRS has released the 2017 inflation-adjusted limits for certain employee welfare benefit plans and the dollar amounts used for certain discrimination tests.


Health FSAs. The limit for employee salary reduction contributions for health flexible spending account coverage has been increased to $2,600, an increase of $50 over the amount for 2016.


Health Savings Accounts. The 2017 limit on contributions to health savings accounts ("HSAs") increases to $3,400 for a self-only HSA and $6,750 for a family HSA. For 2017, a high deductible health plan ("HDHP") must have a minimum deductible of $1,300 for self-only coverage, and $2,600 for family coverage. The maximum out-of-pocket amount for an HDHP (including deductibles, co-payments and other amounts, not including premiums) cannot exceed $6,550 for self-only coverage and $13,100 for a family.


Dependent Care. There were no changes to the limits for dependent care flexible spending account contributions, and the maximum tax-exempt benefit from a dependent care assistance plan remains at $5,000, as this amount is not indexed to inflation.


Transportation and Parking. For 2017, the qualified transportation benefit limit for transit passes and for qualified parking is $255 per month.


Highly Compensated Employee. For the definition of "highly compensated employee", which is used in several welfare plan discrimination tests, the threshold remains at $120,000, based on compensation received in the preceding year.


PCORI. The PCORI fee used to calculate the payment amount for plan years that end on or after October 1, 2016, and before October 1, 2017, including 2016 calendar year plans, is $2.26. This is an increase from $2.17 in 2016.





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This Newsletter is provided for information purposes by The Wagner Law Group to clients and others who may be interested in the subject matter, and may not be relied upon as specific legal advice.  This material is not to be construed as legal advice or legal opinions on specific facts. Under the Rules of the Supreme Judicial Court of Massachusetts, this material may be considered advertising.