President Trump signed the One Big Beautiful Bill Act (OBBBA) into law this summer. The OBBBA contains changes for employee benefit plans, including:  Health savings account (HSA) expansion: Effective Jan. 1, HSA eligibility will allow individuals with direct primary care (DPC) arrangements to make HSA contributions if their monthly fees are $150 or less ($300 or less for family coverage). Also, DPC fees will be treated as medical care expenses that can be paid using HSA funds.  High-deductible health plan (HDHP) telehealth exceptions: A pandemic-related relief measure temporarily allowed HDHPs to waive the deductible for telehealth services without impacting HSA eligibility. The OBBBA permanently extends the ability of HDHPs to provide benefits for telehealth and other remote care services before plan deductibles have been met, without jeopardizing HSA eligibility. This extension applies to plan years beginning after Dec. 31, 2024.  Dependent care flexible spending ac...