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Text of IRS Chief Counsel Memo No. 201413006: Correction Procedures For Improper Health Flexible Spending Arrangement Payments (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Mar. 28, 2014
Issues addressed: "[1] Whether the correction procedures for debit cards provided in the proposed cafeteria plan regulations may be applied to improper payments from a health flexible spending arrangements (health FSA). [2] Whether an employer may alter the order of correction procedures provided in the proposed cafeteria plan s regulations. [3] In cases in which all other correction procedures have been exhausted and the employer treats the improper payment as business indebtedness, whether the amount of a forgiven improper payment is reported by the employer to the employee on Form W-2 or Form 1099." [dated Feb. 12, 2014; released Mar. 28, 2014]
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