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October 21, 2022

A summary of 2023 health and welfare plan limits and other annual adjustments

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The Internal Revenue Service released Revenue Procedure 2022-38 on October 18, 2022, which contains the 2023 inflation adjustments for various employee benefit plans, including health care flexible spending accounts, qualified transportation fringe benefits, and adoption assistance programs.

This Alert also summarizes other health and welfare benefit plan limits announced earlier this year, and provides a brief summary of changes to the employer shared responsibility penalties under the Affordable Care Act.

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