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View All LocationsKeep up on human resources regulations with the resources provided by BASIC below.
COBRA
- COBRA - Continuation of Health Coverage
- FAQs About COBRA Continuation Health Coverage
- DOL COBRA Model General Notice
- DOL COBRA Model Election Notice
- DOL ER COBRA Guide
- An Employee's Guide to Health Benefits Under COBRA
FMLA (Family Medical Leave Act)
- American Rescue Plan Act (ARPA) - Public Law 117-2
- Family & Medical Leave Benefits
- DOL Employer's Guide to the Family and Medical Leave Act
- DOL Employee Guide to FMLA
FSA (Flexible Spending Account)
- 2025 Employee Contribution and Benefit Limits - 2026 maximum contributions: $3,400 for Healthcare FSA and $680 maximum carryover; $7,500 for Dependent Care FSA.
- Q&A on Over-the-Counter Medicines and Drugs
- Cafeteria Plan Rules Summary, see IRS Publication 15-B (pdf)
- IRS Publication 502 for Medical Expenses
- IRS Publication 503 for Dependent and Child Care Expenses
- Understanding IIAS
- IIAS Merchant List
- 90% Merchant List
- Health Care Reform Compliance - What you need to know for FSAs and HRAs?
HRA (Health Reimbursement Arrangements)
- QSEHRA - 2026 maximum contributions: $6,450 for individuals and $13,100 for families.
- Explanation of the Individual Coverage Health Reimbursement Arrangement (ICHRA)
- ICHRA and EBHRA Final Ruling and FAQ - EBHRA 2025 maximum contribution is $2,200. ICHRA has no contribution limit.
- IRS Details on HRA (PDF)
- IRS HRA Tax Map
- Regulation Publication 502
HSA (Health Savings Account)
- 2025-2026 HSA high deductible healthcare plan minimums and contribution maximums
- IRS Details on HSA (PDF)
- BASIC’s Guide to HSAs
- Form 8889 (PDF)
- IRS Publication 969 for Health Savings Account and Other Plans
- US Treasury
Commuter
- 2026 monthly maximum for Parking: $340 ($325 in 2025)
- 2026 monthly maximum for Transit: $340 ($325 in 2025)
- IRS Employer’s Tax Guide Fringe Benefits
- Mandatory Commuter Benefit Ordinances
Tuition Reimbursement
- IRS Employer’s Tax Guide Fringe Benefits
- A maximum of $5,250 of education assistance can be a tax-free benefit for employees under an employer educational assistance program.
