HIGHLIGHTS: CHANGES FOR 2019 Certain percentages and dollar amounts have changed for 2019: Cost-sharing limits Coverage affordability percentages Maximum penalties for ACA reporting violations EXPECTED CHANGES FOR 2019 Other updated amounts have not yet been announced, but may change for 2019, including: Health flexible spending account (FSA) salary contribution limits Dollar amounts for calculating employer shared responsibility penalties The Affordable Care Act (ACA) has

The IRS announced on May 21, 2018 the 2019 increase on the shared-responsibility affordability percentage in Revenue Procedure 2018-34. For plan years beginning in 2019, the Affordable Care Act’s (ACA) affordability contribution percentages are increasing as follows: 9.86% under the pay or play rules 9.86% under the premium tax credit eligibility rules 8.3% under an exception from the individual mandate* * it should be noted that as a result of the tax reform bill (Tax Cuts a