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


Legislative — proposals, bills and analysis from 2006-present

Regulatory — administrative rules and information from U.S. offices and agencies

Judicial — current and past court cases and amicus briefs

Archive — Click to access archived items for this issue

Press Releases — Council statements and advisories to the news media

See Also — for related information

Related Links — for related links



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

Official Source Documents

November 30, 2016 — Summary of 21st Century Cures Act - H.R. 6

June 21, 2016 — Small Business Health Care Relief Act (H.R. 5447), as Passed by House

June 15, 2016 — Small Business Health Care Relief Act (S. 3060)

June 15, 2016 — Health Care Security Act (H.R. 5445), as Considered by House Ways and Means Committee

June 15, 2016 — Joint Tax Committee Description of Small Business Health Care Relief Act (H.R. 5447)

June 15, 2016 — Small Business Health Care Relief Act (H.R. 5447), as Considered by House Ways and Means Committee

June 15, 2016 — Joint Tax Committee Summary of Health Care Security Act (H.R. 5445)

May 19, 2016 — World’s Greatest Healthcare Plan Act (H.R. 5284)

May 19, 2016 — Official Section-by-Section Summary of World’s Greatest Healthcare Plan Act (H.R. 5284)

March 16, 2016 — Preserving Consumer Health Accounts Act (S.2698)

February 4, 2016 — Health Savings Act (H.R. 4469)

February 4, 2016 — Section-by-Section Summary of the Health Savings Act

February 4, 2016 — Health Savings Act (S. 2499)

October 23, 2015 — Restoring Access to Medication Act (H.R. 1270) as Approved by House Ways and Means Committee

June 25, 2015 — Small Business Healthcare Relief Act (H.R. 2911)

June 25, 2015 — Small Business Healthcare Relief Act (S. 1697)

February 20, 2014 — S. 309 (109th Congress)

May 23, 2013 — Family and Retirement Health Investment Act (H.R. 2194)

May 23, 2013 — Family and Retirement Health Investment Act (S. 1031)

April 18, 2013 — Medical FSA Improvement Act

June 7, 2012 — Health Care Cost Reduction Act (H.R. 436)

May 31, 2012 — Restoring Access to Medication Act (H.R. 5842), as approved by Ways and Means Committee

May 31, 2012 — Medical Flexible Spending Account Improvement Act (H.R. 1004), as approved by Ways and Means Committee

May 31, 2012 — HSA Improvement Legislation (H.R. 5858), as approved by Ways and Means Committee

May 30, 2012 — HSA Improvement Legislation (H.R. 5858)

May 30, 2012 — Joint Committee on Taxation Summary of HSA Improvement Legislation (H.R. 5858)

May 18, 2012 — Restoring Access to Medication Act (H.R. 5842)

July 14, 2011 — Restoring Access to Medication Act (H.R. 2529)(Jenkins/Berkeley)

July 14, 2011 — Restoring Access to Medication Act (S. 1368)(Roberts/Nelson)

May 26, 2011 — Short Section-by-Section Summary of Family and Retirement Health Investment Act (S. 1098/H.R. 2010)

May 26, 2011 — Family and Retirement Health Investment Act (S. 1098)(Hatch)

May 26, 2011 — Family and Retirement Health Investment Act (H.R. 2010)(Paulsen)

May 26, 2011 — Family and Retirement Health Investment Act (H.R. 2010)(Paulsen)

May 26, 2011 — Long Section-by-Section Summary of Family and Retirement Health Investment Act (S. 1098/H.R. 2010)

March 11, 2011 — Medical Flexible Spending Account Improvement Act (H.R. 1004)

February 10, 2011 — Patients' Freedom to Choose Act (H.R. 605)

February 10, 2011 — Patients' Freedom to Choose Act (S. 312)

December 7, 2006 — ‘Tax Relief and Health Care Act of 2006

February 20, 2006 — Draft: Women and Retirement Security Bill Proposals Under Consideration

May 26, 2005 — Long-Term Care and 5 Retirement Security Act of 2005 (H.R. 2682)

March 11, 2003 — FSA Rollover Legislation (H.R. 1177)

Official Source Documents

November 29, 2016 — STATEMENT OF ADMINISTRATION POLICY House Amendment to the Senate Amendment to H.R. 34 – 21st Century Cures Act

October 25, 2016 — IRS Revenue Procedure 2016-55: Tax Limits

April 28, 2016 — IRS Revenue Procedure 2016-28: Indexed Amounts for HSAs, HDHPs

March 4, 2016 — IRS Notice 2013-54 Application of Market Reform and other Provisions of the ACA

February 18, 2015 — IRS Notice 2015-17: Guidance on the Application of the 4980D Penalty to Certain Types of Health Coverage Reimbursement Arrangements

September 18, 2014 — IRS Notice 2014-55: Additional Permitted Election Changes for Health Coverage under Section 125 Cafeteria Plans

May 2, 2014 —  FAQs about Affordable Care Act Implementation Part XIX: COBRA Coverage, Out-of-Pocket Limits, Preventive Coverage, Health FSA Carryovers, SBCs

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: Mod of “Use-or-Lose” Rule For Health FSAs and Clarification Regarding 2013-14 Non-Calendar Yr Salary Reduction Elections Under § 125 Cafe 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

July 23, 2004 — IRS Notice 2004-50: Guidance on Health Savings Accounts

April 12, 2004 — IRS Notice 2004-25: Health Savings Accounts - Transition Relief

January 12, 2004 — IRS Notice 2004-2: Guidance on Health Savings Accounts

February 20, 2003 — IRS Revenue Ruling 2003-43

Council Materials

December 18, 2015 — Highlights from the Obama Administration’s October 2015 Regulatory Agendas and IRS Priority Guidance Plan

April 28, 2014 — Council Comments to IRS on Proposed Rules Regarding Minimum Essential Coverage and Other Rules Regarding the Shared Responsibility Payment for Individuals

November 21, 2013 — P4P Slides: Appl of Mkt Reforms to HRAs, FSAs; FSA Carryover Guidance: IRS Modification of FSA "Use or Lose" Rule (Chris Keller, Groom Law Group)

November 21, 2013 — P4P Slides: Appl of Mkt Reforms to HRAs, FSAs; FSA Carryover Guidance: HRAs, FSAs, EAPs, EPPs and 125 Plans (Seth Perretta, Crowell & Moring)

November 15, 2013 — BENEFITS BLUEPRINT: "Use It Or Lose It?" Not Necessarily ... A Closer Look at the Recent IRS Guidance on FSAs(Members Only)

November 8, 2013 — Summary: IRS Guidance Permits Carryover of Up to $500 of Unused Health FSA Balances (Courtesy of Groom Law Group)

September 24, 2013 — Council Q&A: New Guidance on Defined Contribution Health Arrangements

September 24, 2013 — BENEFITS BLUEPRINT: Agencies Issue Much-Anticipated Guidance Regarding PPACA Market Reforms and HRAs, FSAs and EAPs

August 17, 2012 — Council Comment Letter on IRS Notice 2012-40 Potential Modification of the Health FSA "Use-or-Lose" Rule

June 18, 2012 — Summary of FSA "Use-It-or-Lose-It" Rules (Courtesy of Groom Law Group)

April 24, 2012 — Council Letter to IRS Requesting Transition Relief for FSAs in Non-Calendar Year Plans

November 23, 2005 — Council Comments on Proposed Regulations Governing Employer Comparable Contributions to Health Savings Accounts under Section 4980G

Official Source Documents
Council Materials

November 10, 2016 — Council President James A. Klein’s memo to members: policy priorities will need to overcome partisan conflict
July 7, 2016 — Council applauds introduction of legislation to increase access to chronic disease treatment
June 22, 2016 — Council statement on House GOP health reform plan
June 17, 2015 — Employer health plan sponsors urge swift action to improve PPACA, workers' well-being
April 14, 2015 — Employer health plan sponsors urge measures to reduce financial, administrative burdens
September 23, 2014 — American Benefits Council sets course for Year 2020 with strategic plan for health, retirement policy
September 23, 2014 — American Benefits Council sets course for Year 2020 with strategic plan for health, retirement policy
September 18, 2014 — American Benefits Council to unveil long-term strategic plan at Press Club media briefing, Will set forth vision for health, retirement benefits policy in year 2020
November 4, 2013 — Council applauds move by Treasury, IRS to increase flexibility for health FSAs