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IRS Clarifies Application of ACA to HRAs and FSAs

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Although earlier guidance left open to conjecture how some Health Care Reform provisions apply to health reimbursement arrangements (HRAs) and flexible spending arrangements (FSAs), IRS Notice 2013-54 clearly indicated that FSAs are not subject to the annual or lifetime limit prohibition but HRAs that are not integrated with an employer’s group medical plan are subject to the limit unless the HRA covers only excepted HIPAA benefits, such as dental- or vision-only expenses, or is an HRA that cov...
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Categories: Health Care Reform, Benefits in General, Compliance | Tags: Individual , Insurance , HRA , FSA

More Same-Sex Spouse Tax Guidance

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In addition to the joint IRS and HHS Notice regarding tax issues for same-sex spouses, the IRS issued a comprehensive FAQ to assist tax payers and employers with an understanding of the tax consequences for same-sex married couples.
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Categories: Health Care Reform, Benefits in General, Compliance, Health Care in General | Tags: IRS & HHS Provide Same-Sex Tax Guidance

IRS & HHS Provide Same-Sex Tax Guidance

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In the wake of the Supreme Court’s decision regarding same-sex marriage, the IRS and HHS have provided preliminary guidance on the federal tax consequence for benefits provided to same-sex couples.
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Categories: Health Care Reform, Benefits in General, Compliance, Health Care in General | Tags: DOMA