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In Notice 2002-45, IRS Explains Tax Treatment of Employer-Funded Health Reimbursement Arrangements (PDF)
Internal Revenue Service [IRS]Link to more items from this source
[Official Guidance]
June 26, 2002
Excerpt: Part I ... describes HRAs and their general tax treatment. Part II ... outlines the benefits that may be offered under an HRA. Part III details who may be covered under an HRA. Part IV deals with the interaction between HRAs and cafeteria plans. Part V covers ordering rules for reimbursement from HRAs and § 125 ... arrangements. Part VI relates to the applicability of § 105(h) non-discrimination rules to HRAs. Part VII explains how to provide COBRA continuation coverage under HRAs.

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