Labor and Treasury/IRS Opine on Integrated and Non-Integrated HRAs, Medical FSAs, and EAPs

On September 13, 2013, the Department of Labor 1 and the Treasury Department/IRS 2 issued coordinated guidance on a handful of items relating to the implementation of the Affordable Care Act , including: The guidance generally applies for all plan years beginning on and after January 1, 2014, but it may be applied for prior periods.



http://www.jdsupra.com/legalnews/labor-and-treasuryirs-opine-on-integrat-17135/