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The Wagner Law Group Description 

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 23 attorneys engaged exclusively in employee benefits, estate planning and employment law. Seven 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


Massachusetts Office 

Tel: (617) 357-5200 

Fax: (617) 357-5250 

99 Summer Street 

13th Floor

Boston, MA 02110

Florida Office 

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


San Francisco Office

Tel: (415) 625-0002

Fax: (415) 358-8300

315 Montgomery Street

Suite 904

San Francisco, CA 94104





November 27, 2013


 State and Federal Law Alert


IRS Releases 2014 Limits for Welfare Benefit Plans


The IRS has released the 2014 inflation-adjusted maximums for certain employee welfare benefit plans and the dollar amounts used for certain discrimination tests.


For the definition of "highly compensated employee", which is used in several welfare plan discrimination tests, the threshold remains at $115,000 when determinations are based on compensation from the preceding year.


Eligible long-term care premiums that are treated as medical care expenses cannot exceed: $370 for individuals age 40 or less; $700 for ages 41 to 50; $1,400 for ages 51 to 60; $3,720 for ages 61 to 70 and $4,660 for those over age 70.


The 2014 limit on contributions to health savings accounts ("HSAs") increases to $3,300 for a self-only HSA and $6,550 for a family HSA. For 2014, a high deductible health plan ("HDHP") plan must have a minimum deductible of $1,250 for self-only coverage, and $2,500 for family coverage. The maximum out-of-pocket amount for an HDHP (including deductibles, co-payments and other amounts, not including premiums) cannot exceed $6,350 for self-only coverage and $12,700 for a family.


Employees' pre-tax employee contributions to health care flexible spending account plans are limited to $2,500 per year as of the first day of the first plan year beginning on or after January 1, 2014.


For adoption assistance plans, the maximum amount that can be excluded from an employee's gross income for adoption expenses is $13,190.


In 2014, the monthly limit on non-taxable qualified parking expense reimbursements will be $250. The monthly limit on non-taxable qualified transportation expense reimbursements will be $130.


The maximum tax-exempt benefit from a dependent care assistance plan remains at $5,000, as this amount is not indexed to inflation. 





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Pursuant to Internal Revenue Service Circular 230, we hereby inform you that any advice set forth herein with respect to US federal tax issues is not intended or written by The Wagner Law Group to be used and cannot be used, by you or any taxpayer, for the purpose of avoiding penalties that may be imposed on you or any other person under the Internal Revenue Code.


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.