IRS, EBSA, CMS: Excepted Fertility Benefits

Federal Register

May 13, 2026

Notice of proposed rule from the Internal Revenue Service (IRS), Employee Benefits Security Administration (EBSA), and Centers for Medicare & Medicaid Services (CMS) seeking comments on a proposal to amend regulations to establish certain fertility benefits as a new category of limited excepted benefits. Specifically, the agencies seek comments on the proposal to establish excepted fertility benefits as a new category of limited excepted benefits, the limits of the category itself, and the associated proposed conditions for such benefits to qualify as a limited excepted benefit set forth in this proposed rule. Comments are due by July 13, 2026.

Health insurance · Legislation and regulations · Sexual and reproductive health