# Usage: curl -sSL https://seed.show/hr.benefits.us | bash -s <install-path>
# <install-path> is the directory where the file should land.

set -euo pipefail
[ -z "${1:-}" ] && {
  echo "install requires a path: curl -sSL https://seed.show/hr.benefits.us | bash -s <install-path>" >&2
  exit 1
}
TARGET="$1"
mkdir -p "$TARGET"
DEST="$TARGET/seed-fold.AXMd5g.folded.md"

cat > "$DEST" <<'PORTDOWN_64CC5366'
<!--
This is a `.folded.md` archive — a directory packed into one markdown
file. The markers below are load-bearing; don't edit them directly.

To unpack (requires bash — if you have no shell, tell the user):
  1. curl -sSLf https://fold.dom.vin/skill | bash -s <INSTALL_DIR>
  2. <INSTALL_DIR>/fold/scripts/unfold <this-file>
     (or: unfold <this-file>  if fold/scripts is on your PATH)
-->

---
fold: true
marker: 93b2ac
at: 2026-05-07T16:16:10Z
root: seed-pack.vceAwY
---

<!--fold:93b2ac@file path="README.md" mode="644"-->
# hr.benefits.us

US employee benefits context for agents. Structural and regulatory logic — what to apply now, what to verify at source.

**What this file is:** Benefits as a regulatory compliance problem layered on an employee retention tool. ERISA structures it; the ACA mandates health coverage for large employers; tax rules govern accounts. The retention layer is HR's job; the compliance layer is what agents get wrong.

**What not to hallucinate:** Contribution limits (401k, HSA, FSA adjust annually — always verify at IRS.gov before stating a dollar figure), COBRA premium percentages, ACA affordability thresholds, HDHP deductible floors. These change. The structural rules below do not change year-to-year.

---

## Mental model: two legal tracks

US employee benefits operate on two legal tracks that run in parallel and interact.

**Track 1 — ERISA.** The Employee Retirement Income Security Act governs most employer-sponsored retirement and welfare plans: pension plans, 401(k) plans, health plans, disability plans, and life insurance plans. ERISA imposes three structural requirements that apply broadly: (1) every covered plan must have a written plan document; (2) plan fiduciaries must act solely in the interest of participants and beneficiaries and act prudently — this is a federal common law standard with real teeth; and (3) participants have federally enforceable rights to plan information (Summary Plan Description, annual disclosures, benefit statements). ERISA preempts most state insurance and benefits laws for self-funded employer plans, which is why large employers often self-fund health coverage — to avoid state mandates.

**Track 2 — ACA.** The Affordable Care Act overlays specific health insurance requirements on top of ERISA. The ACA's employer shared responsibility provisions (the "employer mandate") require applicable large employers (ALEs) — those with 50 or more full-time equivalent employees — to offer minimum essential coverage to full-time employees (those working 30 or more hours per week on average) or face the shared responsibility payment (the "pay-or-play" penalty). The ACA also requires coverage to meet affordability and minimum value standards. Small employers (under 50 FTEs) are not subject to the mandate but may access the Small Business Health Options Program (SHOP). For current penalty amounts and affordability thresholds, see the DOL and IRS sources in `sources.md`.

ERISA and the ACA are not alternatives — they stack. An ALE offering group health coverage must satisfy both ERISA's plan document and fiduciary requirements AND the ACA's coverage and affordability standards.

---

## What agents get wrong

**1. ACA employer mandate threshold — small employers are not subject.**
The employer mandate applies only to applicable large employers: those with 50 or more full-time equivalent employees (FTEs) in the prior calendar year. FTEs are calculated by aggregating part-time hours: two 15-hour/week employees count as one FTE. An employer with 40 full-time and 20 part-time employees at 15 hours each reaches 50 FTEs and crosses the threshold. Agents frequently apply the mandate to small employers with no shared responsibility obligation. The mandate also does not require offering coverage to part-time employees (those averaging fewer than 30 hours per week). Never apply the employer mandate without first calculating whether the employer meets the 50 FTE threshold.

**2. FSA vs. HSA vs. HRA — three distinct accounts with incompatible rules.**
All three allow tax-advantaged payment of medical expenses, but eligibility rules, funding sources, carryover treatment, and portability are entirely different:

- **HSA (Health Savings Account)**: requires enrollment in a qualifying high-deductible health plan (HDHP). Employee and employer can both contribute. Funds roll over indefinitely — no use-it-or-lose-it. The account is owned by the employee and is fully portable on separation. Current limits: verify at IRS Publication 969 before stating a number.

- **FSA (Flexible Spending Account)**: does not require an HDHP. Funded by pre-tax employee salary reduction (employer may also contribute). Subject to use-it-or-lose-it: unused funds are forfeited at year-end. Employers may allow either a limited carryover OR a 2.5-month grace period — not both. FSA funds are not portable. An employee can hold an HSA and a limited-purpose FSA (dental/vision only) simultaneously, but a general-purpose FSA disqualifies HSA contributions.

- **HRA (Health Reimbursement Arrangement)**: funded exclusively by the employer — employees cannot contribute. Not portable; unused balances generally return to the employer on separation unless the plan document specifies otherwise. Multiple HRA types exist (integrated HRA, QSEHRA for small employers, ICHRA) with different rules about what coverage they can be used alongside.

Agents conflate these, particularly treating FSA funds as portable or applying HSA eligibility without checking for HDHP enrollment. Always identify account type before analyzing eligibility, limits, or carryover.

**3. ERISA fiduciary duty — applies beyond investment selection.**
ERISA's fiduciary standard requires plan fiduciaries to act solely in the interest of plan participants and beneficiaries with the care, skill, prudence, and diligence that a prudent expert in like circumstances would use. Agents consistently limit fiduciary analysis to investment selection — choosing 401(k) funds, selecting a target-date fund series, monitoring performance. That is only part of it. ERISA fiduciary duty also applies to: selecting and monitoring plan service providers (recordkeepers, TPAs, advisors); administrative decisions including benefit claims adjudication; negotiating fee arrangements; and ensuring plan expenses are reasonable. A plan committee that overpays its recordkeeper or rubber-stamps benefit denials without independent review has a fiduciary problem even if its investment lineup is sound. Whenever a fiduciary question arises, ask whether the specific decision — not just the investment decision — is a fiduciary act.

**4. COBRA — employer size matters, and qualifying events determine duration.**
COBRA applies to group health plans maintained by employers with 20 or more employees. Employers with fewer than 20 employees are not subject to federal COBRA, though many states have mini-COBRA laws for smaller employers. When COBRA applies, qualified beneficiaries (the employee, spouse, and dependent children covered immediately before the qualifying event) can continue group health coverage:

- 18 months: termination of employment (voluntary or involuntary, except gross misconduct) or reduction in hours
- 36 months: death of the employee, divorce or legal separation, or dependent child aging out of the plan
- 29 months: extended continuation for qualified beneficiaries who are disabled at the time of or within 60 days of a qualifying event

Employers may charge qualified beneficiaries up to 102% of the full cost of coverage (employee share + employer share + 2% administrative fee) — but premium levels adjust and should be verified against the plan. Agents misstate the 20-employee threshold, apply 18-month duration to 36-month events, and omit the election notice timeline: employer notifies plan administrator within 30 days; plan administrator notifies qualified beneficiaries within 14 days of receiving that notice; beneficiaries have 60 days to elect. The marketplace (ACA exchange) is an alternative for employees who lose coverage, but COBRA and marketplace coverage operate on separate tracks — COBRA continuation keeps the group plan; marketplace is individual coverage. These are not equivalent.

**5. Vesting schedules — employer contributions to 401(k) are not immediately the employee's.**
Employee elective deferrals are always 100% vested immediately. Employer matching and profit-sharing contributions are subject to vesting schedules. ERISA permits two types:

- **Cliff vesting**: 0% until the vesting date, then 100%. ERISA limits the period (consult current rules; safe harbor plans have specific requirements).
- **Graded vesting**: incremental vesting over a multi-year period. ERISA requires minimum vesting percentages per year (verify current minimums; these are structural rules but the specific years matter).

An employee who leaves before full vesting forfeits unvested employer contributions. Agents imply all 401(k) funds are portable — only elective deferrals and vested employer contributions are. Always ask about tenure and the plan's vesting schedule before advising on rollover or separation.

---

## Stable facts

**Qualifying events (structural — these definitions are stable)**
The following are COBRA qualifying events regardless of annual limit changes:
- Termination of employment (except gross misconduct)
- Reduction in hours below full-time threshold
- Employee's death
- Divorce or legal separation
- Dependent child aging out of the plan's age limit
- Employee's entitlement to Medicare (which may trigger family member COBRA rights)

**Open enrollment vs. special enrollment period**
Open enrollment is the annual window — typically 30–60 days before plan year start — during which employees can enroll in or change coverage without a qualifying event. Outside open enrollment, enrollment changes require a special enrollment period triggered by a qualifying life event: birth, adoption, marriage, divorce, loss of other coverage. The specific qualifying events that trigger a special enrollment period are defined under ERISA and the ACA; plan documents must track them. Employers that miss or mishandle special enrollment requests face both ERISA and ACA compliance exposure.

**Fully-insured vs. self-insured plans**
Fully-insured plans: employer pays premiums to an insurance carrier, which bears the insurance risk. Subject to both ERISA and state insurance regulation. Self-insured (self-funded) plans: employer bears the insurance risk directly, typically with stop-loss insurance to cap catastrophic exposure. ERISA preempts state insurance mandates for self-funded plans — this is why large employers often self-fund. The TPA (third-party administrator) administers claims but the employer is the plan sponsor and bears fiduciary obligations. Self-funded plans + ERISA preemption = the employer controls plan design within ERISA limits, not state benefit mandates.

**ERISA plan document requirement**
Every ERISA-covered plan must have a written plan document specifying plan terms, benefits, eligibility rules, and administration procedures. Participants must receive a Summary Plan Description (SPD) within 90 days of becoming a participant. The SPD is the participant-facing disclosure; the plan document controls in a conflict. Operating without a plan document, or failing to follow plan terms, is an ERISA violation.

**The 80/20 rule of fiduciary exposure**
Most fiduciary litigation arises from three sources: excessive investment fees (comparing plan costs to market benchmarks), inadequate service provider monitoring (failing to periodically review vendor contracts and performance), and self-dealing (allowing service providers with plan conflicts to benefit). Documenting the process — not just the outcome — is the primary defense. A committee that can show it met, reviewed, deliberated, and decided has substantially more protection than one that reached the same outcome without documentation.

---

## What AI is changing

**Enrollment automation and recommendation engines.** AI is being deployed in benefits administration to: recommend plan elections during open enrollment based on prior-year claims and stated family situation, predict HSA vs. FSA vs. full-coverage tradeoffs at the individual level, and flag employees who may be eligible for subsidized marketplace coverage as an alternative to employer plans. These systems improve enrollment completion rates and reduce defaulting into sub-optimal elections. They do not replace the plan document or SPD — the legal terms still control.

**Claims adjudication.** Carriers and TPAs use machine learning to route, auto-adjudicate, and flag claims. Straight-through processing rates (claims settled without human review) have increased substantially. This creates a fiduciary question for self-insured employers: if the TPA's AI adjudicates a claim incorrectly, the plan sponsor's fiduciary duty to participants is still implicated. The employer cannot outsource its ERISA obligations to a vendor's model.

**What stays human.** Plan design decisions (which benefits to offer, at what cost-sharing, from which carriers) are fiduciary acts that require human judgment and defensible process documentation. Vendor selection — choosing a recordkeeper, TPA, or pharmacy benefit manager — is explicitly a fiduciary function. Appeals review (internal and external) retains a legal human-decision requirement under ACA and ERISA. AI can prepare the record; a human fiduciary must decide.

**Employee data privacy — HIPAA intersection with the employer.** Health plan data is HIPAA-protected. The employer, in its role as plan sponsor, has restricted access to individually identifiable health information — it may not use PHI from the plan for employment decisions. This is the wall between the plan sponsor and the employer. AI systems that aggregate health plan data for HR analytics must be architected to maintain this wall. Group-level data (aggregate claims trends by cost band) is permissible; individual-level PHI crossing into HR is not. Any AI tool operating on benefits data for an employer must be evaluated against this boundary.

---

## Sources

Current limits change annually. Always fetch before stating a dollar figure. See `sources.md` for URLs.
<!--fold:93b2ac@file path="glossary.md" mode="644"-->
# glossary

Key terms in US employee benefits. Precise definitions matter — benefits law is a domain where colloquial usage diverges from legal meaning enough to produce wrong analysis.

---

**Actuarial equivalence**
Two benefit structures are actuarially equivalent when they have the same present value calculated using specified mortality tables and interest rates. Relevant in pension plan design (e.g., when comparing a lump-sum payment to an annuity stream) and in ACA minimum value calculations. "Equivalent" in common speech does not mean actuarially equivalent; the latter requires a formal calculation.

**ACA minimum essential coverage (MEC)**
Coverage that satisfies the ACA's individual mandate requirement (where applicable) and the employer mandate's baseline obligation. Includes most employer-sponsored group health plans, government programs (Medicare, Medicaid, CHIP), and individual market coverage. An employer's offer of MEC must also meet minimum value and affordability standards to avoid shared responsibility payments.

**ACA minimum value**
An employer-sponsored plan meets minimum value if it covers at least 60% of the total allowed costs of benefits provided under the plan (actuarial value ≥ 60%). Plans that fail minimum value expose the employer to the "B" shared responsibility payment if an employee obtains subsidized marketplace coverage.

**Applicable large employer (ALE)**
An employer with 50 or more full-time equivalent employees in the prior calendar year, subject to ACA employer shared responsibility provisions. The 50-FTE threshold determines whether the employer mandate applies. Aggregation rules apply across controlled groups of related employers.

**COBRA qualifying event**
A specific event defined under the Consolidated Omnibus Budget Reconciliation Act that triggers a qualified beneficiary's right to elect continuation coverage. Events include: termination of employment (except gross misconduct), reduction in hours, death of the covered employee, divorce or legal separation, dependent child aging out of the plan, and the employee's entitlement to Medicare. Duration of continuation rights (18, 29, or 36 months) depends on which qualifying event occurred.

**ERISA (Employee Retirement Income Security Act)**
Federal statute (1974) governing most private-sector employer-sponsored retirement and welfare benefit plans. Sets minimum standards for plan documents, fiduciary conduct, participant disclosure rights, claims and appeals procedures, and enforcement. ERISA does not require employers to offer any particular benefit — it regulates the administration of benefits once offered. ERISA preempts state law for self-funded plans.

**Fiduciary (ERISA)**
A person or entity that exercises discretionary authority or control over plan management, plan assets, or plan administration; renders investment advice for compensation; or has any discretionary authority in plan administration. Fiduciaries are subject to the prudent expert standard and the exclusive benefit rule. Named fiduciaries are identified in the plan document; functional fiduciaries acquire the status by exercising discretionary authority regardless of title. Fiduciary status is fact-specific and cannot be contractually disclaimed.

**FSA (Flexible Spending Account)**
An employer-established benefit plan allowing employees to contribute pre-tax dollars via salary reduction to pay for qualified medical, dental, and vision expenses (healthcare FSA) or dependent care expenses (dependent care FSA). Subject to use-it-or-lose-it: funds not used by year-end are forfeited, with limited employer-option exceptions (carryover or grace period, not both). Not portable — funds stay with the plan on employee separation. Does not require enrollment in an HDHP. General-purpose FSA disqualifies HSA contributions.

**Fully-insured plan**
A group health plan in which the employer pays premiums to a licensed insurance carrier, which assumes the insurance risk. Subject to both ERISA and state insurance law (including state benefit mandates). Contrast with self-insured.

**HRA (Health Reimbursement Arrangement)**
An employer-funded account used to reimburse employees for qualified medical expenses. Employees cannot contribute. Multiple types exist with different rules:
- *Integrated HRA*: paired with group health coverage
- *QSEHRA (Qualified Small Employer HRA)*: available to employers with fewer than 50 FTEs that do not offer group health coverage; reimbursements are capped annually (verify current caps at IRS)
- *ICHRA (Individual Coverage HRA)*: allows any size employer to reimburse employees for individual market premiums and expenses

Not portable; unused balances generally return to the employer on separation.

**HSA (Health Savings Account)**
A tax-advantaged account owned by the employee, used to pay qualified medical expenses. Three eligibility conditions: (1) enrolled in a qualifying HDHP; (2) not covered by other non-HDHP health coverage; (3) not enrolled in Medicare or claimed as a dependent on another's tax return. Contributions from employer and employee are both permitted. Funds roll over indefinitely — no use-it-or-lose-it. Fully portable on employment separation. Current contribution limits: verify at IRS Publication 969 before stating a figure.

**HDHP (High-Deductible Health Plan)**
A health plan with a deductible and out-of-pocket maximum that meet IRS minimum and maximum thresholds (updated annually). Enrollment in a qualifying HDHP is required for HSA eligibility. Not all high-deductible plans qualify — they must meet the specific IRS parameters. Check IRS Publication 969 for current thresholds.

**Matching contribution**
An employer contribution to a participant's 401(k) account, typically expressed as a percentage of the employee's elective deferral up to a percentage of compensation (e.g., 50% of deferrals up to 6% of pay). Subject to vesting schedules unless the plan is a safe harbor 401(k). The match formula is a plan design choice; ERISA does not require any match.

**Open enrollment period**
The annual window, typically 30–60 days before the plan year start, during which eligible employees may enroll in or change benefit elections without a qualifying life event. Outside open enrollment, changes require a special enrollment period.

**Qualified plan**
An employer-sponsored retirement plan that meets IRS requirements under IRC §401(a) and thereby qualifies for favorable tax treatment: employer contributions are deductible, employee contributions may be pre-tax, and investment earnings grow tax-deferred. Examples: 401(k) plans, 403(b) plans, defined benefit pension plans. Qualification requirements include non-discrimination testing, contribution limits, minimum coverage rules, and distribution requirements.

**Safe harbor 401(k)**
A 401(k) plan design that automatically satisfies certain nondiscrimination tests (ADP and ACP tests) by meeting IRS-specified contribution and vesting requirements. The employer must make either a matching contribution or a nonelective contribution meeting safe harbor minimums, and those contributions must be immediately 100% vested. Safe harbor plans eliminate the risk that HCE (highly compensated employee) deferrals will be restricted due to test failures — common relief for small and closely-held employers.

**Self-insured (self-funded) plan**
A group health plan in which the employer bears the insurance risk directly, paying claims from its own assets rather than paying premiums to a carrier. ERISA preempts state insurance law for self-funded plans, exempting them from state benefit mandates. Employers typically purchase stop-loss insurance to cap catastrophic exposure. The employer retains plan sponsor and fiduciary obligations regardless of which TPA administers claims.

**Special enrollment period**
A window outside of open enrollment during which an employee may enroll in or change health coverage, triggered by a qualifying life event: marriage, birth or adoption, loss of other coverage, divorce, or similar events defined under ERISA and the ACA. Employers that fail to recognize valid special enrollment requests face compliance exposure. Distinct from COBRA's election period, which is triggered by loss of coverage rather than a life event.

**Stop-loss insurance**
Insurance purchased by a self-insured employer to cap its exposure to catastrophic claims. Specific stop-loss covers individual claims exceeding a threshold (the specific deductible); aggregate stop-loss caps total plan claims in a period. Stop-loss insurance protects the employer, not the plan participants — it is not health insurance and is not regulated as such in most states.

**TPA (Third-Party Administrator)**
A company hired by a self-insured employer to administer health plan operations: processing and adjudicating claims, managing networks, handling appeals, issuing EOBs. The TPA is a service provider, not the plan sponsor. Under ERISA, the employer (as plan sponsor) retains fiduciary responsibility for the plan even when administration is outsourced. TPA selection and monitoring is itself a fiduciary act.

**Vesting schedule**
The schedule by which an employee earns ownership of employer contributions to a retirement plan. Employee elective deferrals are always 100% immediately vested. Employer matching and profit-sharing contributions vest over time under one of two ERISA-permitted structures: cliff vesting (0% until a defined point, then 100%) or graded vesting (incremental percentages over multiple years). ERISA specifies maximum vesting periods; safe harbor plans require immediate vesting of safe harbor contributions. Verify current ERISA vesting minimums for the plan type at issue.
<!--fold:93b2ac@file path="sources.md" mode="644"-->
# sources

Fetch these at task time. Ordered by importance. All dollar figures in this seed change annually — verify at these sources before stating any limit.

1. DOL: ERISA general information — overview of ERISA coverage, fiduciary responsibilities, plan document requirements, participant rights, and enforcement:
   https://www.dol.gov/general/topic/retirement/erisa

2. IRS: Employee benefit plan limits — annually updated contribution limits for 401(k), IRA, HSA, FSA, and other tax-advantaged plans; verify here before advising on any dollar figure:
   https://www.irs.gov/employee-plans/plan-participant-employee/retirement-topics-plan-limits-for-2024

3. IRS: Cost-of-living adjustments for retirement plans — updated each year for the current plan year; supersedes any static figure in this seed:
   https://www.irs.gov/retirement-plans/cola-increases-for-dollar-limitations-on-benefits-and-contributions

4. DOL: ACA employer shared responsibility provisions — the pay-or-play employer mandate, applicable large employer calculation, affordability and minimum value standards, current penalty amounts:
   https://www.dol.gov/agencies/ebsa/laws-and-regulations/laws/affordable-care-act/for-employers-and-advisers/employer-shared-responsibility

5. IRS: HSA limits and HDHP requirements — current contribution limits, HDHP minimum deductible and out-of-pocket maximums, eligibility rules, and interaction with FSA; updated annually:
   https://www.irs.gov/publications/p969

6. DOL: COBRA continuation coverage guide — who qualifies, qualifying events, election periods, premium rules, employer notice obligations, and plan administrator responsibilities:
   https://www.dol.gov/sites/dolgov/files/ebsa/about-ebsa/our-activities/resource-center/faqs/cobra-continuation-health-coverage-consumer.pdf

7. IRS: ACA affordability percentages — the employee contribution threshold for employer coverage to qualify as affordable; updated annually:
   https://www.irs.gov/affordable-care-act/employers/identifying-full-time-employees

8. DOL: ERISA fiduciary responsibilities — fiduciary definition, prudent expert standard, prohibited transactions, and enforcement:
   https://www.dol.gov/general/topic/retirement/fiduciaryresp

9. CMS: Summary of benefits and coverage (SBC) requirements — standardized disclosure format required under the ACA for all group health plans:
   https://www.cms.gov/cciio/programs-and-initiatives/consumer-support-and-information/summary-of-benefits-and-coverage-and-uniform-glossary
<!--fold:93b2ac@end-->
PORTDOWN_64CC5366

# ── post ──
MARKER=$(awk '/^---$/ { f++; if (f==2) exit; next } f==1 && /^marker:[[:space:]]/ { sub(/^marker:[[:space:]]+/, ""); print; exit }' "$DEST")
[ -z "$MARKER" ] && { echo "seed: archive has no marker — corrupt" >&2; exit 1; }
awk -v m="$MARKER" -v outdir="$TARGET" '
  BEGIN {
    # Match <!--fold:<m>@file path="X"--> with an optional mode attr after
    # the path (fold emits  mode="644"  on executables).
    file_re = "^<!--fold:" m "@file path=\"([^\"]+)\"( mode=\"[0-9]+\")?-->$"
    end_re  = "^<!--fold:" m "@end-->$"
  }
  $0 ~ end_re { if (current) close(current); exit }
  $0 ~ file_re {
    if (current) close(current)
    line = $0
    sub(/^<!--fold:[^@]+@file path="/, "", line); sub(/".*$/, "", line)
    current = outdir "/" line
    dir = current; sub(/\/[^\/]*$/, "", dir)
    if (dir != current) system("mkdir -p \"" dir "\"")
    printf "" > current
    next
  }
  current { print >> current }
' "$DEST"
SEED_EXTRACTED=$(find "$TARGET" -type f -not -path "$DEST" 2>/dev/null | wc -l)
if [ "$SEED_EXTRACTED" = "0" ]; then
  echo "seed: archive contained no files — refusing to delete the source" >&2
  echo "  archive preserved at: $DEST" >&2
  exit 1
fi
rm -f "$DEST"

echo "" >&2
echo "✓ seed unpacked → $TARGET ($SEED_EXTRACTED files)" >&2
find "$TARGET" -type f | sort | while IFS= read -r _sf; do
  echo "  ${_sf#${TARGET}/}" >&2
done
echo "" >&2
if [ -f "$TARGET/SKILL.md" ]; then
  echo "This seed contains a skill (SKILL.md). Install it in your agent's skills directory." >&2
  echo "" >&2
fi
echo "Install the seed skill if not already installed:" >&2
echo "  https://seed.show/skill" >&2
echo "" >&2
echo "Publisher prompt:" >&2
sed 's/^/  /' >&2 <<'__SEED_PROMPT_END_AC1F2B__'
You are an agent handling a US employee benefits question. This seed contains: README.md (structural and regulatory logic — what to apply, what to verify at source before stating), sources.md (canonical URLs for annually-updated limits — fetch before citing any dollar figure), and glossary.md (precise legal definitions for ERISA, HSA/FSA/HRA, COBRA, vesting, and related terms). Start with README.md for the mental model and the five things agents most often get wrong. Cross-reference glossary.md for any term whose precise legal meaning matters. Fetch from sources.md before stating any contribution limit, affordability threshold, or premium percentage.
__SEED_PROMPT_END_AC1F2B__
exit 0