PPACA Cat

Of EPCRS submissions? What would be the point of that?

I'm looking for any discussion of whether a retirement plan in a foreign country (not an ERISA plan) can be treated as one-in-the-same as its sponsor -- under our rules (ERISA)?

Does any IRS guidance prescribe the latest date by which an employee must submit claims for reimbursement of claims for reimbursement under a health care FSA? For 2015, for example, can the plan allow as long as to December 31, 2016 for claims submissions?