Administrative Guidance

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2017

2016

2015

2014

2013

  • IRS, Notice 2013-54 (Sept. 18, 2013): Application of Market Reform and other Provisions of the Affordable Care Act to HRAs, Health FSAs, and Certain other Employer Healthcare Arrangements
  • U.S. DOL, Technical Release 2013-03 (Sept. 13, 2013): Application of Market Reform and other Provisions of the Affordable Care Act to HRAs, Health FSAs, and Certain other Employer Healthcare Arrangements

2012

2006