14 pages. Excerpt: [T]he new rules provide, in limited circumstances, for certain amounts in a health FSA or HRA to be rolled over into an HSA and for the rollover to receive favorable tax treatment.... By plan year end, [t]he plan must be amended, [t]he employee must elect the rollover, [t]he year-end balance must be frozen [and the] funds must be transferred by the employer within two and a half months after the end of the plan year and result in a zero balance in the health FSA or HRA.

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