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Employee Benefits Security Administration

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
  • IRS Notice 2015-87 – Further Guidance on the Application of the Group Health Plan Market Reform Provisions of the Affordable Care Act to Employer-Provided Health Coverage and on Certain Other Affordable Care Act Provisions