Plan Participant Resources

Admin America is pleased to announce the availability of Health Shopper, an e-commerce website designed around shopping for FSA/HSA eligible items and purchasing via the Amazon.com shopping experience.

Official IRS Regulation & 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

COBRA Resources

• Taking the Bite Out of COBRA
• Administering an ICHRA under COBRA

FSA, HRA, & HSA 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

Non-Discrimination Testing

• 2025 Non-Discrimination Test Letter
• 2026 Non-Discrimination Test Letter

Visit our blog for upcoming events and recent notices.