"[IRS] Notice 2013-54 ... eliminates an employer's ability to use a stand-alone health reimbursement arrangement or other tax-favored arrangement, such as a cafeteria plan, to help employees pay for individual health insurance policies on a tax-free basis.... The Notice also discusses a long-standing exemption from certain group health plan requirements for health flexible spending arrangements that meet the definition of an excepted benefit, and provides a new exemption for Employee Assistance Programs that do not provide significant benefits in the nature of medical care or treatment."

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