[Official Guidance]

IRS Notice 2013-54: Application of Market Reform and other ACA Provisions to HRAs, Health FSAs, and Certain other Employer Healthcare Arrangements
"This notice provides guidance on the application of certain provisions of the [ACA] to the following types of arrangements: (1) health reimbursement arrangements (HRAs), including HRAs integrated with a group health plan; (2) group health plans under which an employer reimburses an employee for some or all of the premium expenses incurred for an individual health insurance policy, such as a reimbursement arrangement described in Revenue Ruling 61-146 ... or arrangements under which the employer uses its funds to directly pay the premium for an individual health insurance policy covering the employee (collectively, an employer payment plan); and (3) certain health flexible spending arrangements (health FSAs). This notice also provides guidance on section 125(f)(3) of the Internal Revenue Code ... and on employee assistance programs or EAPs.... The market reforms specifically addressed in this notice are: (a) PHS Act § 2711 which provides that a group health plan (or a health insurance issuer offering group health insurance coverage) may not establish any annual limit on the dollar amount of benefits for any individual -- this rule does not prevent a group health plan, or a health insurance issuer offering group health insurance coverage, from placing an annual limit, with respect to any individual, on specific covered benefits that are not essential health benefits to the extent that such limits are otherwise permitted under applicable law (the annual dollar limit prohibition); and (b) PHS Act § 2713 which requires non-grandfathered group health plans (or health insurance issuers offering group health insurance plans) to provide certain preventive services without imposing any cost-sharing requirements for these services (the preventive services requirements)." [Note: the substantially identical document also has been promulgated by DOL as Technical Release 2013-02.] (Internal Revenue Service)