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HHS Annual Limit Waiver Program to Close; No Waiver Application Required for Certain HRAs (PDF)
Alston & Bird LLP 
[Guidance Overview] Aug. 23, 2011 [The Supplemental Guidance addresses the HRA wavier program only, which ceases to apply with respect to plan years beginning on or after January 1, 2014. Thus, there are still open issues remaining to be resolved as to whether the annual limits will apply to stand-alone HRAs at that time. This issue remains to be addressed in regulations. MORE >> |
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