Modest increases for FSA and Commuter Benefits
Healthcare FSA – $2,700 (up from $2,650 in 2018)
Qualified Transit – $265 per month (up from $260 in 2018)
Qualified Parking – $265 per month (up from $260 in 2018)
Dependent Care Assistance – $5,000 per couple, $2,500 for an individual (same as 2018)
For all employers with a Healthcare FSA maximum of $2,650, we will assume that they wish to increase the annual maximum to $2,700 for the 2019 plan year and will adjust the plans and documents accordingly. If, for any reason, the plan sponsor does not want to make such a change, simply email email@example.com to let us know.
The full text of IRS Revenue Procedure 2018-57 can be read here.