PLAN PARTICIPANT RESOURCES
VIDEO – Mobile APP
VIDEO – Online Claim Filing
OFFICIAL IRS REGULATIONS & PUBLICATIONS
♦ IRS Publication 969: IRS Publication detailing rules governing HSAs, FSAs and HRAs
♦ 26 CFR § 1.125-4: Federal Regulations governing mid-year election changes within Section 125 Flexible Benefit Plans
♦ IRS Publication 502: IRS Publication defining expenses eligible for reimbursement from FSAs, HSAs and HRAs
♦ IRS Publication 503: IRS Publication detailing rules governing Dependent Care FSAs
♦ IRS Notice 2006-69: IRS rules detailing third-party substantiation requirements for FSA Debit Cards
♦ Instructions for Forms 1094-B and 1095-B: Annual reporting of group health plan coverage for self-insured plans sponsored by employers that were not Applicable Large Employers for the reporting year
♦ Instructions for Forms 1094-C and 1095-C: Annual reporting of group health plan coverage for employers that were Applicable Large Employers for the reporting year.
♦ Form 720 Instructions: Annual report for employers that sponsor HRAs and self-insured group health plans to file and pay their required Patient Centered Outcomes Research Institute (PCORI) fee.
♦ Instructions for Form 5500: Annual reporting for group health plans with more than 100 participants.
BROKER & EMPLOYER RESOURCES
Election Census Templates
♦ FSA Election Census
♦ HRA Election Census
♦ HSA Election Census
Election Forms
♦ FSA Election Forms
♦ HRA Election Form
♦ HSA Election Form
FSA Fact Sheets
♦ FSA Fact Sheets for FSA Plans that Allow the IRS Maximum Contribution
♦ FSA Fact Sheets for FSA Plans that DO NOT Allow the IRS Maximum Contribution
Use the Open Enrollment Form Wizard to obtain custom guides and forms