SW Benefits Update - Tax Cuts and Jobs Act: Implications for Health and Welfare Plans and Fringe Benefits


On December 22, 2017, the Tax Cuts and Jobs Act (“the Act”) was signed into law, and it has various implications for employers who sponsor employee benefit plans. This newsletter focuses on the provisions in the Act that affect health and welfare plans and fringe benefits. At the end of this newsletter, we also identify certain proposals that were considered, but ultimately were not part of the Act.

[Read the full newsletter.]