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IRS Guidance on FSA Distributions under the Heroes Earnings Assistance and Relief Tax Act (PDF)
Buck Link to more items from this source
[Guidance Overview]
Oct. 7, 2008

2 pages. Excerpt: HEART amended Internal Revenue Code Section 125 to allow employers to provide 'qualified reservist distributions' (QRDs) from health flexible spending accounts (FSAs) to employee-reservists who are called to active duty for 180 or more days, or for an indefinite period of time.... The IRS has issued Notice 2008-82, which provides important guidance for plan sponsors who wish to add this feature to their FSAs.  MORE >>

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