"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) ... [if] the integrated group health plan ... is fully insured, then the employer must file the 720 for the HRA and pay the [PCORI fee per employee].... If however, the underlying group health plan is self-funded then no separate 720 need be filed [for the HRA]."  MORE >>