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Open Enrollment Checklist: Review Your Plan Design for 2027
As you prepare for open enrollment, now is the time to review your health plan design to ensure compliance and provide a seamless enrollment experience for employees. Use this checklist to confirm key plan features, contribution limits, and 2027 regulatory updates.
ACA Affordability
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Verify that at least one medical plan option meets the ACA affordability threshold of 10.22% for 2027.
- Review employee contribution rates and make adjustments if needed.
- Confirm affordability safe harbor calculations are up to date.
Out-of-Pocket Maximums
- Confirm ACA out-of-pocket maximums do not exceed:
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$12,000 for self-only coverage
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$24, 000 for family coverage
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Ensure family plans include an embedded individual out-of-pocket maximum of $12,000 or less.
- For HSA-qualified HDHPs, verify out-of-pocket maximums do not exceed:
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$8,700 for self-only coverage
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$17,400 for family coverage
Preventive Care Coverage
- Review preventive care benefits to ensure required services remain covered at no cost when received in-network.
- Confirm coverage includes newly recommended preventive services, such as enhanced breast cancer imaging and patient navigation services.
HSA-Compatible HDHP Review
- Verify HDHP deductibles and cost-sharing requirements align with 2027 IRS limits.
- Update payroll and enrollment systems with 2027 HSA contribution limits:
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$4,500 for self-only coverage
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$9,000 for family coverage
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$1,000 catch-up contribution (age 55+)
Flexible Spending Accounts
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Review dependent care FSA limits, which increase to $7,500 annually for single/head of household or married, filing jointly ($3,750 for married individuals filing separately).
- Determine whether plan documents, nondiscrimination testing, and enrollment materials require updates.
Telehealth and HDHPs
- Decide whether your HDHP will continue to cover telehealth services before the deductible is met while preserving HSA eligibility.
- Update plan documents and employee communications as needed.
Excepted Benefit HRA (EBHRA)
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Review the increased $2,250 annual EBHRA contribution limit for 2027.
- Determine employer contribution amounts and include them in open enrollment materials.
A thorough plan design review before open enrollment can help employers maintain compliance, avoid administrative surprises, and provide employees with clear, accurate benefit information for the 2027 plan year.
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