10/8/2008: IRS Details for Qualified Reservist Distribution from Health Flexible Spending Accounts (Faegre & Benson LLP)
Excerpt: "Employers that have already allowed QRDs from their cafeteria plans should amend their plans to reflect their rules and procedures regarding QRDs no later than December 31, 2009. Some employers may have already amended their cafeteria plans to allow QRDs and, in that case, they should review the amendment to determine whether they need to make any changes based on the recent clarifications. QRDs made on or after January 1, 2010 will require a prospective plan amendment."
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