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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


Illinois Office

Tel: (847) 250-1365

Fax: (847) 250-1367

414 West Deerpath Road
Lake Forest, IL  60045  







May 29, 2014


 State and Federal Law Alert




HSA Limits Announced




The IRS has released the 2015 dollar limits for health savings account ("HSA") contributions, and the minimum deductible amounts and maximum out-of-pocket expenses for high deductible health plans ("HDHPs"). By law, these limits are indexed annually to adjust for inflation.


The 2015 limit on contributions to HSAs is $3,350 for a self-only HSA and $6,650 for a family HSA.


To qualify as a HDHP in 2015, a plan must have a minimum deductible of $1,300 for self-only coverage, and $2,600 for family coverage. The maximum out-of-pocket expenses permitted for a HDHP (including deductibles, co-payments and other amounts, but not premiums) is $6,450 for self-only coverage and $12,900 for a family.


IRS Reiterates Its Position on Individual Insurance Reimbursements


In Notice 2013-54, the IRS had stated that, beginning in 2014 (with transition rules for non-calendar year plans), PPACA prohibits employers from reimbursing employees for the purchase of individual health insurance contracts, unless the employer's contribution is taxable to the employee. This guidance is broad enough to encompass even employee-pay-all premium conversion plans and prohibit their use to purchase individual contracts.


Now IRS has issued a Q&A on its website reiterating its position on these arrangements, which it calls "employer payment plans" and warning employers that "such an arrangement fails to satisfy the [PPACA] market reforms and may be subject to a $100/day excise tax per applicable employee."




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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.