News and Updates

Here you will find IRS guidance and other forms and publications

Section 125 Regulations

• New Proposed Regulations
• Flex-Plan Summary of New Proposed Regulations
• Dependent Care 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 132 Regulations

• Section 132 Qualified Transportation Fringes

Benny Card Information

• 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

Health Reimbursement Accounts (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
• NEW! 2009 HSA Limits

HIPAA

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

COBRA

• COBRA Regulations

Publications and Forms

• NEW! 2008 MILEAGE RATES - EFFECTIVE JULY 2008
• NEW! IRS Taxable Fringe Benefit Guide - January 2008
• NEW! 2008 COLAs [Rev. Proc. 2007-66] - 2008 Cost of Living Adjustments
• 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