"Because the 2013 agency guidance does not specifically address its impact on the earlier FAQ guidance transition rule or its impact on HRAs that had previous waiver or class-exemption relief, its impact is unclear. Also, of specific interest to HRA sponsors who did not qualify for the FAQ transition rule, the waiver or class-exemption relief is the language that provides that the interim final regulation will be amended retroactively to September 13, 2013, to clarify that the Section 106(c)(2) FSA exemption is only applicable to FSAs offered through cafeteria plans. Exactly how the above concepts should be integrated is unclear, and would seem to leave a number of different applicability dates for existing HRA arrangements."  MORE >>