Flex-tech links: IRS Regs. & Rulings

• IRS Notice 2008-59: Guidance on Health Savings Accounts.
• IRS Cafeteria Plan Regulations 1.125-1, 1.125-2, 1.125-5, 1.125-6, and 1.125-7.
• IRS Revenue Ruling 2007-36: Health Savings Account (HSA) inflation adjusted items for 2007 & 2008.
• IRS Notice 2007-22: Guidance on rollovers from Health Flexible Spending Arrangements (Health FSAs) and Health Reimbursement Arrangements (HRAs) to Health Savings Accounts (HSAs)
• IRS Notice 2007-2: Transition relief on the use of debit cards for retailers.
• IRS Notice 2006-69: Clarification of electronic substantiation methods applying to all medical reimbursement plans
• The Tax Relief and Health Care Act of 2006 (H.R. Bill)
• IRS Notice 2005-86: HSA eligibility during a cafeteria plan grace period
• IRS Revenue Procedure 2005-78: Information on the use of the standard mileage rates.
• IRS Notice 2005-61: Reporting Requirements for Dependent Care Assistance Programs
• IRS Revenue Ruling 2005-24 - Amounts Received Under Accident and Health Plans
• IRS Letter 2005-0011: Imported Drugs
• IRS Revenue Procedure 2004-50: Health Savings Accounts
• IRS Revenue Ruling 2004-45: Health Savings Accounts
• IRS Revenue Procedure 2005-42: 2-1/2 Month FSA Rollover
• IRS Revenue Ruling 2004-38 - Health Savings Accounts
• IRS Revenue Procedure 2004-25: Health Savings Accounts
• IRS Revenue Procedure 2004-23: Health Savings Accounts
• IRS Revenue Procedure 2004-22: Health Savings Accounts
• Federal Transit Administration Commuter Choice Tool Kit
• Federal Transit Administration Qualified Transportation Fringe Benefits
• IRC Section 6039D - Returns and Records with respect to certain fringe benefit plans.
• IRC Section 213 - Medical, Dental, etc. expenses.
• IRC Section 125 - Cafeteria Plans
  • 1.125-1 - Questions and answers relating to cafeteria plans.
  • 1.125-2 - Miscellaneous cafeteria plan questions and answers.
  • 1.125-3 - Effect of the Family and Medical Leave Act (FMLA) on the operation of cafeteria plans.
  • 1.125-4 - Permitted election changes.
• IRS Revenue Ruling 2003-102: Amounts Received Under Accident and Health Plans
• IRS Revenue Ruling 2003-43: Debit Cards
• IRC Section 223: HSA Legislation
• IRS Revenue Ruling 2002-80: Amounts Received Under Accident and Health Plans
• IRS Revenue Ruling 2002-19: Medical, Dental, etc., Expenses
• IRS Revenue Ruling 2002-3: Contributions by Employer to Accident and Health Plans

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