Miscellaneous News & RegulationsNotice 2009-27 // 3/31/2009This notice provides guidance relating to section 3001 of the American Recovery and Reinvestment Act of 2009 (ARRA), Public Law 111-5, enacted February 17, 2009, relating to premium assistance for COBRA continuation coverage.Download PDF: Read more... Title III of ARRA // 2/17/2009Premium assistance of COBRA benefitsDownload PDF: Read more... Defense of Marriage Act of 1996 // 2/5/2009Download PDF: Read more... Children's Health Insurance Program Reauthorization Act of 2009 // 2/4/2009Children's Health Insurance Program Reauthorization Act of 2009Download PDF: Read more... Debit cards used to reimburse participants in self-insured medical reimbursement // 2/4/2009This notice provides further guidance on the use of debit cards, credit cards, and stored value cards (cards) to reimburse participants in self-insured medical reimbursement plans, such as health flexible spending arrangements (health FSAs) and health reimbursement arrangements (HRAs).Download PDF: Read more... Debit Card Use - Amounts Received Under Accident and Health Plans // 2/4/2009This notice provides transition relief with respect to the use of debit cards for medical expense reimbursements at certain merchants with non-health care related merchant category codes. It also addresses the use of debit cards for medical expense reimbursements at stores with the Drug Stores and Pharmacies merchant category code.Download PDF: Read more... Debit Cards - Amounts Received Under Accident and Health Plans - Revenue Ruling 2008-104 // 2/4/2009This notice provides additional transition relief with respect to the use of debit cards for medical expense reimbursements at stores with the Drug Stores and Pharmacies merchant category code.Download PDF: Read more... New - IRS Debit Card Guidance // 7/13/2006The IRS has issued its much anticipated follow up to its original electronic payment card guidance. Notice 2006-69 (the “Notice”) clarifies the parameters established in its original 2003 guidance (Notice 2003-43). In addition, the Notice clarifies and expands the substantiation requirements generally (whether a debit card is used or not). Plan sponsors and administrators should undertake a careful review of their current systems now, as many common industry practices may be adversely affected by the Notice. What follows are our very preliminary observations with regard to this Notice.Download PDF: Debit Card Guidance IRS Notice 2005-86 - HSA Eligibility During a Cafeteria Plan Grace Period // 4/28/2006Health Savings Account eligibility during a cafeteria plan grace period.Download PDF: IRS Notice 2005-86 - HSA Eligibility During a Cafeteria Plan Grace Period.pdf |
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