Affordable Care Act Regulations and Guidance
Applicability to HRAs, Health FSAs, and Certain other Employer Healthcare Arrangements
- Technical Release 2013-03 Guidance on the application of certain provisions of the Affordable Care Act to health reimbursement arrangements, employer payment plans, and health flexible spending arrangements.
- IRS FAQs on Employer Health Care Arrangements
- IRS Notice 2015-07: Guidance on the Application of Code §4980D to Certain Types of Health Coverage Reimbursement Arrangements