IRS Memorandum Regarding Carryover between Health FSAs
In February 2014, the IRS released Memorandum 201413005,
clarifying funds carryover options between general purpose health FSAs and limited purpose heath FSAs when the employee has enrolled in a Health Savings Account (HSA).
IRS Memorandum Regarding Debit Card Correction Regulations
In February 2014, the IRS released Memorandum 201413006,
addressing debit card corrections, specifically regarding whether and how cafeteria plan regulations may be applied for improper payments made from a health flexible spending arrangement.