--- title: PATH Act of 2015 [Technical Memorandum] - RMC Group description: The Protecting Americans from Tax Hikes Act of 2015 (PATH Act) is set to take effect on January 1, 2017.  Make sure you are prepared, read for more info image: https://rmcgp.com/hubfs/blog%201.png --- [ ← Back to Blog ](https://rmcgp.com/blog) # PATH Act of 2015 [Technical Memorandum] Written By RMC Group Published on: November 1, 2016 **Categories:** Captive Insurance ![PATH Act of 2015 [Technical Memorandum]](https://rmcgp.com/hubfs/blog%201.png) The Protecting Americans from Tax Hikes Act of 2015 (or “PATH Act”) is set to take effect on January 1, 2017.  Make sure you are prepared. To check out our latest Technical Memorandum on the PATH Act, please** [click here](https://rmcgp.com/wp-content/uploads/2018/03/Technical-Memorandum-The-PATH-Act-of-2015.pdf)**. ## Related Blog Posts [![Closing the Gap: What Women's Retirement Security Day Means for Your Future](https://rmcgp.com/hubfs/RMC%20-%20Blog%20Header-Jul-08-2026-07-55-51-4334-PM.png) ](https://rmcgp.com/blog/closing-the-gap-what-womens-retirement-security-day-means-for-your-future) ### [Closing the Gap: What Women's Retirement Security Day Means for Your Future](https://rmcgp.com/blog/closing-the-gap-what-womens-retirement-security-day-means-for-your-future) On Women’s Retirement Security Day, we spotlight the retirement savings gap between women and men—and what you can do about it. Building a secure retirement isn't easy for anyone. But for women, the... [Read More](https://rmcgp.com/blog/closing-the-gap-what-womens-retirement-security-day-means-for-your-future) [![The IRS Announces Health Plan Limits For 2027](https://rmcgp.com/hubfs/RMC%20-%20Blog%20Header%20(2)-Jun-01-2026-09-11-11-7643-PM.png) ](https://rmcgp.com/blog/the-irs-announces-health-plan-limits-for-2027) ### [The IRS Announces Health Plan Limits For 2027](https://rmcgp.com/blog/the-irs-announces-health-plan-limits-for-2027) On May 29, 2026, the IRS issued Rev. Proc. 2026-24 in which it announced cost-of-living adjustments for Health Savings Accounts (HSAs), High-Deductible Health Plans (HDHPs) and excepted benefit... [Read More](https://rmcgp.com/blog/the-irs-announces-health-plan-limits-for-2027) [![What Happens to Your Retirement Plan When You Sell Your Business?](https://rmcgp.com/hubfs/RMC%20-%20Blog%20Header%20(1)-May-28-2026-04-06-00-2941-PM.png) ](https://rmcgp.com/blog/what-happens-to-your-retirement-plan-when-you-sell-your-business) ### [What Happens to Your Retirement Plan When You Sell Your Business?](https://rmcgp.com/blog/what-happens-to-your-retirement-plan-when-you-sell-your-business) A clear summary of your options, obligations, and next steps for protecting your retirement savings through a business sale Selling your business is one of the most significant financial events of... [Read More](https://rmcgp.com/blog/what-happens-to-your-retirement-plan-when-you-sell-your-business) 1004 Collier Center Way #206 Naples, FL 34110 ```json { "@context" : "https://schema.org", "@type" : "BlogPosting", "author" : { "@type" : "Person", "name" : "RMC Group", "url" : "https://rmcgp.com/blog/author/rmc-group" }, "dateModified" : "2026-04-22T19:43:01.131Z", "datePublished" : "2016-11-01T19:21:21.000Z", "headline" : "PATH Act of 2015 [Technical Memorandum] - RMC Group", "image" : [ "https://rmcgp.com/hubfs/blog%201.png" ], "mainEntityOfPage" : { "@id" : "https://rmcgp.com/blog/2016/11/01/path-act-2015", "@type" : "WebPage" }, "publisher" : { "@type" : "Organization", "logo" : { "@type" : "ImageObject", "url" : "https://rmcgp.com/hubfs/RMC_Group_Logo_%5BYW.BL.NA%5D.svg" }, "name" : "RMC Group" } } ```