PLAN PARTICIPANT RESOURCES

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 502IRS Publication defining expenses eligible for reimbursement from FSAs, HSAs and HRAs

♦   IRS Publication 503IRS Publication detailing rules governing Dependent Care FSAs

♦   IRS Notice 2006-69IRS rules detailing third-party substantiation requirements for FSA Debit Cards

♦   Instructions for Forms 1094-B and 1095-BAnnual 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-CAnnual 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.