News and Updates

Here you will find IRS guidance and other forms and publications

Health Care Reform Documents

As the Health Care Reform debate heats up we will be providing access to important documents.

Health Care Reform Webinar (November 24, 2009)

Health Care Reform Webinar Q&A (November 24, 2009)

Congressional Budget Office's analysis of Senator Kennedy's health care legislation (June 15, 2009)

Health Care Reform Roundtable (May 12, 2009)

The Senate Finance Committee Policy Options (May 20, 2009)

Joint Committe on Taxation Letter (June 2, 2009)

Debunking the Myths (Flex-Plan response to Roundtable)

Senator Letter (Flex-Plan letter for brokers, clients, and participants to send to their state Senator)

Flex-Plan Health Care Reform Webinar (August 24, 2009)

Section 125 Regulations

• New Proposed Regulations
• Flex-Plan Summary of New Proposed Regulations
• Family and Medical Leave Act (FMLA)
• Permitted Election Changes
• Section 213 Medical, dental, etc., expenses
• IRS Information Letter [Diet Foods, Meal Replacements, and Dietary Supplements]
• Over-The-Counter Expenses
• Grace Period guidance
• Asset Sales and the FSA

Section 129 Regulations

• Section 129 Code
• Day Care Regulations

Section 132 Regulations

• Section 132 Qualified Transportation Fringes
• Bicycle Commuting Fringe Benefit Added to Code Section 132(f)

Benny Card Information

• How to use your Benny^TM Card
• Transition Relief 2008-104
• IRS Revenue Ruling 2003-43 [Initial Debit Card guidance]
• IRS Notice 2006-69 [Debit Card Guidance]
• IRS Revenue Ruling 2006-57 [Qualified transportation fringes; smartcards and debit cards]
• IRS Revenue Ruling 2007-76 [Delay of Revenue Ruling 2006-57]
• Transition Relief 2007-02
• IIAS Participating Retailers
• 90% Rule Merchant List

Health Reimbursement Arrangements (HRA)

• IRS Publication on HRA's

Health Savings Accounts (HSA)

• Section 223 Health Savings Accounts
• Health Savings Accounts [Q&A Notice 2004-50]
• Health Savings Accounts [FSA Rollover]
• HSA FAQs
• Comparability Regulations
• HDHP Preventive Care Definition
• HDHP Preventive Care Definition & Q&A
• 2009 HSA Limits
• NEW! 2010 HSA Limits

HIPAA

• Health Insurance Portability and Accountability Act of 1996
• Sample Notice of Privacy Practices

COBRA

• COBRA Regulations

SCHIP and COBRA

• Certificate of Adopting Resolution
• SCHIP & COBRA Amendment
• Summary of Material Modifications (SMM)

Publications and Forms

• NEW EMPLOYER'S TAX GUIDE TO FRINGE BENEFITS - EFFECTIVE JANUARY 2009
• 2009 MEDICAL MILEAGE RATE - EFFECTIVE JANUARY 2009
• 2009 COLAs [Rev. Proc. 2008-66] - 2009 Cost of Living Adjustments

• IRS Taxable Fringe Benefit Guide - January 2008
• Publication 501 - Exemptions, Standard Deduction, and Filing Information
• Publication 502 - Medical and Dental Expenses
• Publication 503 - Child and Dependent Care Expenses
• Publication 969 -Health Savings Accounts and Other Tax-Favored Health Plans
• Form 2441 - Dependent Care
• Form 2441 Instructions - Dependent Care
• Form 8889 - Health Savings Accounts (HSAs)
• Form 8889 Instructions - Health Savings Accounts (HSAs)

Miscellaneous Regulations

• NEW! San Francisco Health Care Security Ordinance