Bates & Company, Inc.
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Regional Vice President of Sales The Retirement Plan Company
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AimPoint Pension
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Loan & Distribution Specialist AimPoint Pension
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Compass
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IRS Guidance on HRAs, FSAs and EAPs: Plan Amendments May be Required
Benefits Bryan Cave [Guidance Overview] Oct. 15, 2013 "This guidance essentially puts an end to stand-alone HRAs and to health FSAs offered outside of a cafeteria plan. Although an HRA with fewer than two participants who are current employees on the first day of the plan year (i.e., retiree-only HRA) is an excepted benefit and exempt from the ACA market reforms, retiree-participants are not left unscathed. The Notice confirms that a stand-alone HRA reimbursing retirees for the purchase of individual health insurance coverage would still be considered minimum essential coverage." |
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