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Perhaps you mean a HSA; but even so, subject to some limited exceptions not applicable here, premiums cannot be reimbursed from an employee HSA. The word is not getting out to small employers about this but, in light of IRS Notice 2013-54 and DOL Tech. Rel. 2013-03 (both issued Sept. 13, 2013), there is really no way for an employer to help employees purchase individual market coverage on a tax-advantaged basis. In addition, while that guidance allows a salary increase, it must not be conditioned on purchasing individual health insurance (in other words, it must be open-ended, leaving the employee free to use the increase for other things); otherwise, the employer will be treated as purchasing the insurance, which is also prohibited even when done after-tax. Employers violating these rules are subject to self reporting of $100-per-day excise taxes on Form 8928, so the adverse consequences are real. Limited transition relief expires June 30, 2015 for certain small employers (generally those that employed an average of fewer than 50 full-time employees, including full-time equivalent employees). [iRS Notice 2015-17 (Feb. 18, 2015)] You should talk to your accountant or attorney (and bring this guidance to his or her attention if need be). Yes, good luck!

The commonly understood meaning of "FSAs" for medical expenseses involves a "cafeteria plan" under section 125 of the Internal Revenue Code. Plans under section 125 are established and maintained by an employer and involve salary reduction by the employer. They are not arrangements established or maintined by employees. Your source either did not decribe the details of operation corectly or the plan is being operated incorrectly. For examples, employees do not reimburse themselves. They submit claims for reimbursement that are evaluated for eligibility for reimbursement. And here's the most important part: healthcare premiums cannot be paid or reinbursed through an FSA; they are not eligible medical expenses. It is possible to cover group medical plan premiums under a cafeteria plan, but not individual premiums. The arragnement described to you is not permissible. It was somewhat controversial to cover individual health policy premuims under section 125, but the practice was not uncommon. The idea has now been directly and expressly addressed by the IRS and it is not permissble.

NASA has lost thousands of computer tape files that were never read. Why? No tape readers, nobody to fix them, they are lost. The tapes may be just fine, but cannot retrieve them. Who has a microfiche reader, even if you have the films. If you have computer backup of CDs, you may want to convert them to Blu Ray already. So your PDF files may be readable in the future, but only if on/in a medium that is still in use. How good are documents on the IBM magcard typewriters? So, some of us more 'experienced' folk don't have a lot of faith in the medium. We have seen much come and go, and lost a bunch of stuff because there was no longer a way to retrieve it. It's not the storage, it's the retrieval.