"[All] employers (or their insurers in fully insured group health plans) must file the annual IRS Form 720 by July 31st of each year, regardless of their plan year.... Generally, health care Flexible Spending Accounts (FSAs) are not required to file a Form 720 unless the employer (and not just the employee) makes contributions to it that exceed the lesser of $500 annually or a dollar-for-dollar match of the employee's contribution.... For Health Reimbursement Arrangements (HRA), you must first look at the integrated group health plan."  MORE >>