|
|
|
|
|
Cafeteria Plans and Health Care Accounts
Government Resources
Health Care Accounts and Over-the-Counter Drugs
Analysis
Over-the-Counter Drugs
Simple Cafeteria Plans
Overview of Reform Provisions Affecting Cafeteria Plans and Health Care Accounts
Government Resources
The U.S. Center for Consumer Information & Insurance Oversight (CCIIO) has issued guidance with respect to the application of the existing annual limit waiver criteria to Health Reimbursement Arrangements (HRAs). This supplemental guidance exempts HRAs that are subject to the restricted annual limits as a class from having to apply individually for an annual limit waiver. 8/19/11
Health Care Accounts and Over-the-Counter Drugs
Congressional Hearing on the Impact of Limitations on the Use of Tax-Advantaged Accounts for the Purchase of Over-the-Counter Medication, House Committee on Ways and Means, 4/25/12 (New)
The IRS has issued Notice 2011-5 which provides guidance on use of health FSA and HRA debit cards to purchase over-the-counter medicines or drugs that are prescribed. 12/23/10
The IRS has released guidance revising the definition of medical expenses, specifically for over-the-counter drugs, for employer-provided accident and health plans, including health flexible spending arrangements (health FSAs), health reimbursement arrangements (HRAs), Health Savings Accounts (HSAs) and Archer Medical Savings Accounts (Archer MSAs).
Analysis
Over-the-Counter Drugs
- Amendment Deadline for Cafeteria Plans and HRAs, McGuire Woods, 6/14/11
- Keeping Your Health Care Flexible Spending Account or Health Care Reimbursement Plans Up-To-Date: Amend By June 30, 2011, Hanson Bridgett, 6/6/11
- Some Cafeteria Plans Must Be Amended by June 30, Paul Hastings Janofsky & Walker, 6/2/11
- IRS Releases Additional Guidance on OTC Restrictions, Buck Consultants, 1/11/11
- IRS Modifies Rules on Paying for Over-the-Counter Medications with Debit Cards, Segal, 1/9/11
- Reprieve! IRS Issues Rule Change on Using Debit Cards for OTC Drugs, McGuireWoods, 1/7/11
- IRS Releases Additional Guidance on Use of FSA & HRA Electronic Debit Cards, Proskauer Rose, 1/6/11
- Changes on Over-the-Counter Drug Coverage Required Under Health Care Reform in 2011, Proskauer Rose, 9/28/10
- Internal Revenue Service Issues Guidance on Over-the-Counter Medicines and Drugs, Groom Law Group, 9/23/10
- Order More Prescription Pads: Rule Change on Reimbursement for Over-the-Counter Drugs, McGuire Woods, 9/13/10
- IRS Releases Guidance on OTC Restrictions, Buck Consultants, 9/9/10
- Just What the Doctor Ordered -- IRS Issues Guidance on Over-the-Counter Medicine Reimbursements for FSAs and HRAs, Hewitt, 9/8/10
Simple Cafeteria Plans
Overview of Reform Provisions Affecting Cafeteria Plans and Health Care Accounts
- Implementing $2,500 FSA Limits for Non-Calendar Year Plans – Start Now, Porter Wright, 3/28/12
- Actuarial Value Bulletin Addresses Treatment of High-Deductible Health Plans Linked to HSAs and HRAs, Buck Consultants, 3/9/12
- Where Do Health Reimbursement Arrangements (HRAs) Stand After PPACA?, Faegre Baker Daniels, 3/6/12
- Impact of Medical Loss Ratio Requirements Under PPACA on High Deductible Plans/HSAs in Individual and Small Group Markets, Milliman for the American Bankers Association, 1/6/12
- Stand-Alone HRAs Receive Exemption from Annual Limit Waiver Requirement, Buck Consultants, 10/13/11
- Health Reimbursement Arrangements: HHS Creates New Waiver Exemption, Sherman & Howard, 9/26/11
- Cafeteria plans, HRAs and External Appeals Requirements, Wolter Kluwer, 3/23/11
- Employers Must Amend Cafeteria Plans by Dec. 31 to Keep Up with Health Care Reform, Davis Wright Tremaine, 8/16/10
- Cafeteria Plans, HRAs and Health Care Reform, Wolters Kluwer, 8/2/10
- Flexible Spending Accounts, Seyfarth Shaw, 5/26/10
|
|
|
|