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IRS Issues Guidelines Regarding Substantiation of Expenses for Cafeteria Plans
RSM US 
[Guidance Overview] May 19, 2023 "Chief Counsel Advice Memorandum 202317020 ... confirmed that it is not a compliant practice for employers to allow employees to self-certify or use certain other 'shortcut' mechanisms to substantiate that their medical expenses qualify for reimbursement." |
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