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'Use It or Lose It?' A Closer Look at the Recent IRS Guidance on Flexible Spending Accounts
Crowell & Moring 
[Guidance Overview] Nov. 21, 2013 "[C]ertain issues are left unaddressed by the Guidance, including how the carryover rule could affect an individual's eligibility to make contributions to a Health Savings Account (HSA), as well as the potential implications of replacing a planned grace period for 2013 with the FSA carryover rule. Employers should carefully consider these issues in deciding whether to adopt the carryover rule for the 2013 plan year (and for 2014 and beyond), or to wait until further guidance is issued." MORE >> |
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