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IRS Increases Carryover Limits for Health FSAs, Addresses Timing of Health Insurance Premium Payments
Ballard Spahr LLP 
[Guidance Overview] May 18, 2020 "[Notice 2020-33] allows for premium payments to continue to qualify for the exclusion from income, even if they are paid prior to the beginning of the year. This technical change applies to all health plans that pay for health plan premiums, including individual coverage health reimbursement arrangements. This guidance is in line with guidance that already applies for qualified small employer health reimbursement arrangements." MORE >> |
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