News and Updates

Here you will find IRS and other forms and publications

Webinars (to install GoToMeeting Codec click here)

• Payroll Deduction Reporting (EDR) Training
  
• Flexi-Commuter Informational Video - Employer
  
• Flexi-Commuter Informational Video - Employee
  

Health Care Reform Documents

• Changes to OTC Medicines and Drugs
• Health Care Reform Webinar Slides (May 6, 2010)
• Health Care Reform Webinar Q&A (May 6, 2010)
• Health Care Reform Webinar Video (May 6, 2010)
          (to install GoToMeeting Codec click here)
  
• HRAs and Healthcare Reform

Section 125 Regulations

• IRS Notice 2010-59 OTC Restrictions
• Proposed Regulations
• Flex-Plan Summary of 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

• Unsubstantiated Swipe FAQ
• Benny^TM Adjudication Enhancements
• How to use your Benny^TM Card
• My Use-of-Card Promises
• 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)

• OLSE HRA Amendment
• 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
• 2012 HSA Limits

HIPAA

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

COBRA

• COBRA Regulations

Amendments

• FSA Plan Amendment Clairification of Appeals
• San Francisco HRA Plan Amendment
• Over-the-Counter Plan Document Amendment
• SCHIP & COBRA Certificate of Adopting Resolution
• SCHIP & COBRA Amendment
• SCHIP & COBRA Summary of Material Modifications (SMM)

Publications and Forms

• NEW EMPLOYER'S TAX GUIDE TO FRINGE BENEFITS - 2012
• 2012 MEDICAL MILEAGE RATE - Effective January 1, 2012
• 2012 COLAs - 2012 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 State or Local Laws

• San Francisco Health Care Security Ordinance