IRS Issues Notice of Proposed Rulemaking Amending Rules on Excepted Benefits Under ERISA

May 22, 2026, 11:42 PM UTC

The IRS has issued a notice of proposed rulemaking relating to proposed regulations regarding excepted benefits under the Employee Retirement Income Security Act of 1974 (ERISA), the Internal Revenue Code, and the Public Health Service Act. The proposed regulations would establish certain fertility benefits as a new category of limited excepted benefits. [REG-118484-25, RIN 1545-BS02, 26 CFR Part 54 (May 13, 2026)]

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