Health: Consumer-Directed Plans (HSAs/FSAs/HRAs)


Legislative — proposals, bills and analysis from the 112th and 113th Congresses (2011-present)
Regulatory — administrative rules and information from U.S. offices and agencies
Judicial — current and past court cases and amicus briefs
Archive — All materials dated prior to 2011
Press Releases — Council statements and advisories to the news media



(Items in italic are available only to Council members.)

For legislative items — source documents and council materials — released prior to 2011, please go to the PPACA Archive Page.

Official Source Documents

March 28, 2014 — IRS Chief Counsel Memo No. 201413006: Correction Procedures For Improper Health Flexible Spending Arrangement Payments

March 28, 2014 — IRS Chief Counsel Memo No. 201413005: Health FSA Carryovers and Eligibility for a HSA

December 13, 2013 — IRS Notice 2014-01: Cafeteria Plans, Flexible Spending Arrangements, and Health Savings Accounts — Elections and Reimbursements for Same-Sex Spouses Following the Windsor Supreme Court Decision

October 31, 2013 — IRS Notice 2013-71: Modification of “Use-or-Loseâ€� Rule For Health Flexible Spending Arrangements (FSAs) and Clarification Regarding 2013-2014 Non-Calendar Year Salary Reduction Elections Under Code Section 125 Cafeteria Plans

September 13, 2013 — DOL Technical Release 2013-03: Application of Market Reform and other Provisions of ACA to HRAs, Health FSAs, and Certain other Employer Healthcare Arrangements

September 13, 2013 — IRS Notice 2013-54: Application of Market Reform and other Provisions of ACA to HRAs, Health FSAs, and Certain other Employer Healthcare Arrangements

September 9, 2013 — IRS Notice 2013-57: Preventive Health Services Required under PPACA and Preventive Care for Purposes of Health Savings Accounts

May 30, 2012 — RS Notice 2012-40: Guidance and Request for Comments on FSA $2,500 Limit

August 19, 2011 — CCIIO Supplemental Guidance Regarding Annual Limits Exemption for Health Reimbursement Arrangements

May 16, 2011 — 2012 Indexed Limits for HSAs

Official Source Documents
Council Materials