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IRS guidance on HRAs, FSAs and EAPs: plan amendments may be required

from Lexology

Among the many reforms under the Affordable Care Act is the prohibition on imposing annual dollar limits on essential health benefits. In addition, non-grandfathered group health plans must provide certain preventive services without any cost-sharing requirements. There has been wide-spread speculation as to how these market reforms would affect health reimbursement arrangements, health flexible spending accounts and other employer reimbursement arrangements. more

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