698:
expenses incurred during the following plan year. A carryover of unused amounts does not affect the indexed $ 2,500 annual limit. A plan year may allow either a rollover or a grace period for unused amounts for the same plan year but not both. Carryovers only apply for qualifying medical expenses; plans may not allow participants to carry over unused amounts for dependent care or other expenses. The carryover amount does not reduce the participant's maximum FSA contribution for the next plan year. Accordingly, a person who carries over $ 550 to the next plan year and who also contributes $ 2,500 to their FSA for that plan year may be able to receive reimbursements from his or her FSA for up to $ 3,050 of eligible medical expense during that plan year. In order for an individual to be able to carry over unused amounts, the plan must be amended to permit this type of a carryover.
465:
of sale if the participant attempts to pay for items that are not eligible under an FSA. In addition, employers still must require employees to provide itemized receipts for all expenses charged to the debit card. The IRS allows employers to waive this requirement when an individual uses the debit card at a pharmacy or grocery store that complies with the above procedure. The IRS also allows employers to waive this requirement when the amount charged to the debit card is a multiple of a co-pay of the employee's group health insurance plan. In most cases, the FSA administering firm will prefer actual insurance
Explanations of Benefits (EOBs) clearly representing the patient portion of any medical expense, over other, more vague documentation. This requirement is becoming less cumbersome as more insurances allow patients to search for past EOBs on their websites.
453:
cost-of-living adjustments. For 2018, this adjustment increases the contribution limit to $ 2650. Employers have the option to limit their employees' annual elections further. This change starts in plan years that begin after
December 31, 2012. The limit is applied to each employee, without regard to whether the employee has a spouse or children. Non-elective contributions made by the employer that are not deducted from the employee's wages are not counted against the limit. An employee employed by multiple unrelated employers may elect an amount up to the limit under each employer's plan. The limit does not apply to
596:
In addition, instead of paying payroll taxes to the government, the employer typically pays only a small administrative fee to the plan of $ 4–10 per month per participating employee. This is much less than the employer would have paid for its share of payroll taxes. In addition, any money that is not used by the end of the plan year (or grace period) is returned to the employer. This is estimated to be up to 14% of the total employee contributions, which can be a substantial boon to the employer's bottom line.
767:, between January 1 and December 31, 2020, the Internal Revenue Service allows a health flexible spending account plan and a dependent care flexible spending account plan to allow employees to enroll mid-year, revoke an existing election on a prospective basis, or replace an existing election on a prospective basis. In response to Executive Order 13877, the Internal Revenue Service said that a health flexible spending account plan may increase the unused carryover amounts from $ 500 to a maximum of $ 550.
389:, is one of a number of tax-advantaged financial accounts, resulting in payroll tax savings. One significant disadvantage to using an FSA is that funds not used by the end of the plan year are forfeited to the employer, known as the "use it or lose it" rule. Under the terms of the Affordable Care Act however a plan may permit an employee to carry over up to $ 550 into the following year without losing the funds but this does not apply to all plans and some plans may have lower limits.
731:, a change employment status (same as above), a change in a dependent's eligibility status, a significant change in the costs for or coverage by an employer-sponsored health plan, a change in the residence or work site of the employee or employee's spouse or dependent, the participant's failure to pay premiums, a change based on special enrollment rights under the
627:, submission of receipts after the fact. Most FSA providers require that receipts show the complete name of the item; the abbreviations on many store receipts are incomprehensible to many claims offices. Also, some of the IRS rules on what is and isn't eligible have proven rather arcane in practice. The recently developed
697:
Effective 2013 plan years, employers may amend their plan documents to allow participants to carry over up to $ 500 of unused amounts to the following plan year. (The limit was increased to $ 550 as of
January 1, 2020.) Doing so allows participants to spend the carryover amounts on qualifying medical
603:
An employee does not continue to contribute to the plan upon termination of employment. Thus, one could use the entire amount on day one of the plan year, terminate employment on day two of the plan year, and contributions would have been none or negligible (e.g., perhaps 1/26 in the case of biweekly
595:
The employee contributes to the FSA in small increments throughout the year (for example, 1/26 of the annual amount if one is paid every two weeks), but taken together, all employees of a company contribute the full average amount during any given period, and no real risk is incurred by the employer.
706:
Employers in
California that sponsor flexible spending accounts must notify participants of any "deadline to withdraw funds before the end of the plan year." The notice must be sent to all participants who work in California. Employers must provide the required notice in at least two methods (email,
599:
If a company plans to lay off some employees, and announces such plans, then if multiple employees use their entire flexible benefit before they are terminated, that may cause the company to have to reimburse the plan. Typically, however, employers do not announce layoffs for specific employees with
506:
There are FSA plans for non-employer sponsored premium reimbursement and parking and transit expense reimbursement. The individual premium account allows an employee to pay for his or her spouse's insurance with pre-tax dollars as long as the other coverage is a non-employer-sponsored, is considered
464:
Some employers choose to issue a debit card to their employees who participate in the FSA. Participants may use the debit card to pay for their FSA-eligible expenses at the point of sale. Pharmacies and grocery stores who choose to accept the debit card as payment must disallow transactions at point
572:
According to Celent, as of May 2006, there were approximately 6 million debit cards in the market tied to FSA accounts, representing 25% of the FSA participating community. Celent projects that FSA cards will increase FSA adoption rates. The average card participation rate was around 20% as of
485:
Federal law limits the dependent care FSA to $ 5,000 per year, per household. Married spouses can each elect an FSA, but their total combined election cannot exceed $ 5,000 per year. If a household were to have withdrawals in excess of the limit, the household would be required to pay income tax on
686:
or other arrangement. Should an employee have unused contributions in an FSA and no additional qualifying claims during the coverage period the employee it is possible that the employee will forfeit (lose) the funds. If the payroll taxes saved on the employee's contributions exceeds the amount the
677:
A potential drawback is that the money must be spent "within the coverage period" as defined by the benefits cafeteria plan coverage definition. This coverage period is usually defined as the "period that you are covered" under the cafeteria plan during the "plan year." The "plan year" is commonly
511:
assistance through an FSA. Also, one cannot have a health care FSA if he or she has a High
Deductible Health Plan (HDHP) with a Health Savings Account (HSA). In cases where an employee has a HDHP with a HSA, they are eligible for a Limited Expense FSA (LEX) (also called Limited Purpose FSA). These
493:
If married, both spouses must earn income in order for either of them to be eligible for a
Dependent Care FSA. The only exceptions are if the non-earning spouse is disabled or a full-time student. If one spouse earns less than $ 5,000 then the benefit is limited to whatever that spouse earned. See
726:
In 1997 and 1998, the
Internal Revenue Service detailed circumstances when an employee could make changes to an annual election in a flexible spending account. Eligible events that would allow a change in annual election include a change in marital status, a change in the number of dependents, a
440:
The most common type of FSA is used to pay for medical and dental expenses not paid for by insurance, usually deductibles, copayments, and coinsurance for the employee's health plan. As of
January 1, 2011, over-the-counter medications are allowed only when purchased with a doctor's prescription,
690:
A second requirement is that all applications for refunds must be made by a date defined by the plan. If funds are forfeited, this does not eliminate the requirement to pay taxes on these funds if such taxes are required. For example, if a single person elects to withhold $ 5,000 for child care
681:
Any money left unspent at the end of the coverage period is forfeited and can be applied to future plan administrative costs or can be equally allocated as taxable income among all plan participants; this is commonly known as the "use it or lose it" rule. Under most plans, the "coverage period"
608:
employees' contributions do not account for the money spent. The amount the employer loses due to pre-funding may eventually be partially, totally, or more than made up by employees that do not spend all of the money in their FSA account by the end of the plan year and grace period (see above).
477:
for children under the age of 13 and day care for an individual of any age who is incapable of self-care, lives with the taxpayer for more than one-half of the tax year, and is either the taxpayer's spouse or dependent. The FSA can be used to pay for day camps for an eligible individual but not
607:
The same reasons that make pre-funding a possible benefit to an employee participating in a plan make them a potential risk to employers setting up a plan. The employer has to make up the difference that the employee has spent from the flexible spending account but not yet contributed if other
564:
was developed to eliminate "double-dipping", by allowing employees to access the FSA directly. It also simplified the substantiation requirement, which required labor-intensive claims processing. The debit card also enhances the effect of "pre-funding" medical FSAs. However, the substantiation
452:
such that FSAs may not allow employees to choose an annual election in excess of a limit determined by the
Internal Revenue Service. The annual limit was $ 2,500 for the first plan year beginning after December 31, 2012. The Internal Revenue Service will index subsequent plan years' limits for
722:
In 1984, the
Internal Revenue Service issued a ruling that, while flexible spending accounts were allowable, employees must elect a certain amount for the plan each year and that any unused amounts would be forfeited at the end of the year. Until that point, some employers had set up flexible
586:
One consideration regarding medical FSAs is that the participating employee's entire annual contribution is available at the start of the plan year, commonly January 1, or after the first contribution to the FSA is received by the FSA vendor, depending on the plan. Therefore, if the employee
507:
an individual plan, and is directly billed to the member or the member's spouse. A parking and transit account allows employees to pay parking or public transit expenses with pre-tax dollars up to certain limits. Though not as common as the FSAs listed above, some employers have offered
678:
defined as the calendar year, but could also include the grace period of Jan 1 – March 15 of the following year. For example, the "plan year" (or "benefit year") of 2016 would run from Jan 1, 2016, until March 15, 2017, if the employer offered the grace period.
489:
Unlike medical FSAs, dependent care FSAs are not "pre-funded"; employees cannot receive reimbursement for the full amount of the annual contribution on day one. Employees can only be reimbursed up to the amount they have had deducted during that plan year.
441:
except for insulin. Over-the-counter medical devices, such as bandages, crutches, and eyeglass repair kits, are allowable. Generally, allowable items are the same as those allowable for the medical tax deduction, as outlined in IRS publication 502.
524:
This means that if, for example, a person is employed by a company from January through June and covered on their cafeteria benefits plan (including FSA) during that time, but does not elect and pay for continued coverage under that plan (i.e.,
591:
during the first period, the entire amount of the annual contribution can be claimed against the FSA benefits. If the employee is terminated, quits, or is unable to return to work, he or she does not have to repay the money to the employer.
604:
contributions). The "free" money is not taxable because the IRS views these plans as health insurance plans for tax purposes. According to IRS section 125, benefits received from a health insurance plan are not considered taxable income.
756:((PPACA) essentially required flexible spending accounts to limit employees' annual elections to no more than $ 2,500, with small increases each year based on inflation. Over-the-counter medications became ineligible expenses as well.
520:
An FSA's coverage period ends either at the time the plan year ends for one's plan or at the time when one's coverage under that plan ends. An example of such an event is the loss of coverage due to a separation from the employer.
829:
Notice 2020-33: Section 125 Cafeteria Plans - Modification of Permissive Carryover Rule for Health Flexible Spending Arrangements and Clarification Regarding Reimbursements of Premiums by Individual Coverage Health Reimbursement
759:
In 2013, the Internal Revenue Service issued a ruling that permitted flexible spending plans for health care expenses to allow employees to roll over up to $ 500 in unused funds from one plan year to the following plan year.
654:
The IIAS system references a master eligibility list of FSA eligible products at the point of sale. The Special Interest Group for IIAS Standards (SIG-IS) maintains this eligibility list and updates it on a monthly basis.
620:(OTC) drugs and medical items. In addition to substantially expanding the range of "FSA-eligible" purchases, adding OTC items made it easier to "spend down" medical FSAs at year-end to avoid the "use it or lose it" rule.
565:
requirement itself did not go away, and has even been expanded on by the IRS for the debit-card environment; therefore, withdrawal issues still remain for FSAs. These withdrawal issues have led to creative solutions by
529:), the person's coverage period is defined only as January through June, not January through December as one might think. In this example, all covered expenses must be incurred between January and June of that year.
691:
expenses and marries a non-working spouse, the $ 5,000 would become taxable. If this person did not submit claims by the required date, the $ 5,000 would be forfeited but taxes would still be owed on the amount.
512:
FSAs may be used to reimburse dental and vision expenses, regardless of any plan deductible; at the employer's discretion, eligible medical expenses incurred after the deductible is met may also be reimbursable.
1473:
1178:
569:
companies who created an entire website dedicated to FSA-eligible items and accepting all FSA debit cards, and other websites which created a small portion of their website dedicated to FSAs.
1021:
1427:"Notice 2013-71: Modification of "Use-or-Lose" Rule For Health Flexible Spending Arrangements (FSAs) and Clarification Regarding 2013-2014 Non-Calendar Year Salary Reduction Elections"
234:
723:
spending account plans that allowed employees to simply request reimbursement of any qualifying medical expense with no preset annual limit and no risk of forfeiture by employees.
432:
offer flexible spending accounts focused on medical and dependent care expenses, although some plans may offer accounts for other qualified expenses such as adoption assistance.
749:
In September 2003, the Internal Revenue Service issued a ruling saying that certain over-the-counter medical expenses could be covered under flexible spending account plans.
222:
694:
Also, the annual contribution amount must remain the same throughout the year unless certain qualifying events occur, such as the birth of a child or death of a spouse.
1750:
707:
telephone, text message, postal mail, and in-person), only one of which may be electronic. The law is effective for plan years beginning on or after January 1, 2020.
364:
1203:
662:
includes items within eligible healthcare product categories determined by the IRS. Health Savings Accounts share the same medical item eligibility list as FSAs.
872:
682:
generally ceases upon termination of employment whether initiated by the employee or the employer, unless the employee continues coverage with the company under
448:, the Internal Revenue Service permitted employers to enact any maximum annual election for their employees. Patient Protection and Affordable Care Act amended
683:
526:
1022:"Plan now to Use Health Flexible Spending Arrangements in 2018; Contribute up to $ 2,650; $ 500 Carryover Option Available to Many - Internal Revenue Service"
1448:
1730:
846:
732:
216:
643:
1526:
210:
1078:
357:
1492:
600:
enough notice for employees to use the available benefits, and employees may actually lose their contributions in addition to being laid off.
79:
1740:
545:
of up to 2½ months that employers can use in their plans, allowing use of the funds for up to 2½ months after the end of the plan year.
1598:
Klott, Gary (May 4, 1984). "'Cafeteria' Plans Face I.R.S. Curb: Rules Would Limit Benefits I.R.S. Plans to Curb 'Cafeteria' Benefits".
753:
746:
In 2000, employers began to issue debit cards to participating employees to make it easier to access flexible spending account funds.
666:
445:
240:
228:
350:
38:
638:
Effective January 1, 2020, over-the-counter medicines are allowable without a prescription or a note from a physician. In addition,
1735:
669:, as of January 1, 2011, drugs needed to be prescribed to be reimbursable. That requirement was lifted, effective January 1, 2020.
473:
FSAs can also be established to pay for certain expenses to care for dependents while the legal guardian is at work. This includes
1145:
898:
552:
contained provisions to allow employees to roll over the remainder of their accounts from 2020 into 2021 and from 2021 into 2022.
1578:
1543:
133:
202:
73:
628:
549:
146:
1629:
1207:
1179:"COVID relief bill will let FSA money roll over into 2021 — a win for parents and those with live-in elderly loved ones"
1373:
1667:
NcCabe, Niel W. (October 8, 2012). "Obamacare Strikes Again: New Limits on Flexible Spending Accounts Coming Jan. 1".
1449:"Health Flexible Spending Accounts (FSA) Permitted to Allow $ 500 Annual Carry Over: 2014 Benefit Plan Limits Issued"
1509:
458:
269:
1308:
623:
However, substantiation has again become an issue; generally, OTC purchases require either manual claims or, for
181:
175:
169:
24:
807:
1321:
85:
1288:
1654:
Yip, Pamela (September 3, 2003). "Over-the-counter drugs now count for pretax medical accounts, IRS said".
728:
727:
change in a spouse's or dependent's employment status, a strike or a lockout, a leave of absence under the
409:
151:
115:
1708:
Notice 2020-29: COVID-19 Guidenace Under § 125 Cafeteria Plans and Related to High Deductible Health Plans
413:
127:
639:
329:
289:
104:
416:
plan, medical FSAs are commonly offered with more traditional health plans as well. Paper forms or an
1039:
736:
538:
307:
56:
969:
1146:"Internal Revenue Service Regulation 1.125-2: Miscellaneous cafeteria plan questions and answers"
1230:
16:
One of a number of tax-advantaged financial accounts in the US, resulting in payroll tax savings
1112:
781:
454:
405:
121:
64:
617:
312:
44:
776:
659:
189:
1680:
Spencer, Patti S. (March 29, 2010). "Paying For The Health Care Law: New Taxes And More".
1447:
Mowery, Philip L.; Kelly A. Starr; Benjamin A. Hartsock; Vedder Price (November 4, 2013).
8:
902:
786:
716:
1745:
1152:
461:, or the employee's share of the cost of employer-sponsored health insurance coverage.
274:
156:
1575:
764:
1446:
1624:"Almost everything you ever wanted to know about benefits but were afraid to ask".
949:
924:
873:"FAQs for government entities regarding Cafeteria Plans | Internal Revenue Service"
588:
412:(HRA). However, while HSAs and HRAs are almost exclusively used as components of a
1132:
719:
gave tax-favorable treatment to flexible spending accounts for medical expenses.
1582:
1347:
1268:
1061:
1474:
California Imposes New Flexible Spending Account Notice Requirement On Employers
1707:
1426:
1000:
828:
624:
561:
479:
429:
417:
335:
317:
581:
1724:
1478:
632:
259:
1253:"Publication 969 Health Savings Accounts and Other Tax-Favored Health Plans"
495:
482:
for individuals who live in an outside facility, such as in a nursing home.
1542:
Burri, Patrick; Palao-Ricketts, Cisco; Boxer, Mark H. (October 25, 2019). "
1252:
1095:
616:
Another FSA feature that was introduced in 2003, is the ability to pay for
542:
322:
163:
1493:
AB-1554 Employers: Dependent care assistance program: notice to employees
449:
283:
1641:
Fraser, Jill Andresky (March 2000). "Stretching your benefits dollars".
1527:
California Requires Employee Notice Regarding Flexible Spending Accounts
1231:"FSAs Could End Up On Chopping Block In Hunt For Health Overhaul Money"
474:
1561:
Sloane, Leonard (February 11, 1984). "Shifting Salary To Cut on Tax".
1548:
566:
740:
573:
May 2006. By 2010, it is projected this rate will increase to 85%.
508:
279:
50:
1398:
Prop. Treas. Reg. Section 1.125-2, Q&A 5 and Q&A 7 (1989).
235:
Health Information Technology for Economic and Clinical Health Act
68:
954:
via Legal Information Institute, Columbia University Law School
1693:
Boselovic, Len (December 8, 2013). "IRS Ruling Making Waves".
1204:"Good Question: Flex Spend Funds After Job Loss - NYTimes.com"
223:
Medicare Prescription Drug, Improvement, and Modernization Act
1611:
Nash, Nathaniel C. "Employee Benefits Restricted: Benefits".
1436:. United States Department of the Treasury. October 31, 2013.
263:
1544:
New California Law Requires Year-end Account Balance Notices
1354:. Legal Information Institute, Cornell University Law School
611:
582:
Pre-funding and risks incurred by the employee and employer
1374:
COVID-19 and Benefits: 'Now, a Word from Your HR Director'
1389:
Prop. Treas. Reg. Section 1.125-1, Q&A-7(b) (1984).
1062:
26 U.S. Code § 129 - Dependent care assistance programs
642:
are also allowable. The change was made as part of the
631:(IIAS), separates eligible and ineligible items at the
392:
The most common type of flexible spending account, the
1079:
Child and Dependent Care Credit Flexible Benefit Plans
970:"Employee Flexible Spending Accounts To Get New Rules"
853:. Society for Human Resource Management. June 19, 2023
687:
employee forfeited, may nonetheless have saved money.
635:
and provides for automatic debit-card substantiation.
1122:. Federal Register, Vol. 72, No. 150. August 6, 2007.
925:"Publication 502 (2019), Medical and Dental Expenses"
1510:
California Notice Law For Flexible Spending Accounts
735:, a court-ordered change, and entitlement to either
733:
Health Insurance Portability and Accountability Act
217:
Health Insurance Portability and Accountability Act
1309:Coronavirus Aid, Relief, and Economic Security Act
1096:Publication 503: Child and Dependent Care Expenses
789:, the first law that created this kind of account.
644:Coronavirus Aid, Relief, and Economic Security Act
53:/ State Health Insurance Assistance Program (SHIP)
1751:Tax-advantaged savings plans in the United States
1085:. September 20, 2019. Retrieved December 2, 2019.
1722:
211:Emergency Medical Treatment and Active Labor Act
576:
1283:
1281:
1632:. Volume 43. Issue 9. August 1998. p. F7–F11.
808:"Flexible Spending Accounts: An Introduction"
649:
358:
80:Program of All-Inclusive Care for the Elderly
1407:Prop. Treas. Reg. Section 1.125-5(c) (2007).
478:overnight camps. The FSA cannot be used for
1278:
847:"Understanding Section 125 Cafeteria Plans"
1731:Employee compensation in the United States
1421:
1419:
1417:
1415:
1413:
754:Patient Protection and Affordable Care Act
667:Patient Protection and Affordable Care Act
446:Patient Protection and Affordable Care Act
365:
351:
241:Patient Protection and Affordable Care Act
229:Patient Safety and Quality Improvement Act
1645:(Boston). Volume 22. Issue 3. p .123–126.
1372:Christman, Michael D. (April 10, 2020). "
995:
993:
991:
989:
987:
985:
983:
823:
821:
819:
817:
532:
420:may be used to access the account funds.
39:Federal Employees Health Benefits Program
1472:Turner, Raymond P. (October 21, 2019). "
1303:
1301:
1126:
612:Over-the-counter drugs and medical items
555:
1700:
1410:
1196:
964:
962:
1723:
1508:Janet LeTourneau (November 1, 2019). "
1289:The CARES Act, SIGIS and the TASC Card
1054:
980:
814:
1298:
629:inventory information approval system
550:Consolidated Appropriations Act, 2021
468:
147:Health insurance in the United States
1630:Society of Human Resource Management
959:
950:Internal Revenue Code Section 125(i)
701:
672:
665:According to section 9003(c) of the
1741:Personal taxes in the United States
1589:. via LegisWorks. November 6, 1978.
1228:
1102:. 2018. Retrieved December 2, 2019.
1040:"Flexible Spending Accounts (FSAs)"
899:"Flexible Spending Account Changes"
74:Children's Health Insurance Program
13:
1656:Knight Ridder Tribune News Service
1176:
1133:Revenue Service Regulation 1.125-4
515:
14:
1762:
1684:(Lancaster, Pennsylvania). p. B5.
459:health reimbursement arrangements
1322:"Eligible Product List Criteria"
1113:"IRC Treasury Code § 1.125–5(d)"
1068:. Cornell University Law School.
901:. HealthCare.gov. Archived from
270:Massachusetts health care reform
1736:Healthcare in the United States
1687:
1674:
1661:
1648:
1635:
1618:
1605:
1592:
1568:
1555:
1536:
1519:
1502:
1485:
1466:
1440:
1401:
1392:
1383:
1366:
1340:
1314:
1262:
1245:
1222:
1170:
1138:
1105:
1088:
1071:
1032:
1014:
752:Effective January 1, 2013, the
182:Preferred provider organization
176:Health maintenance organization
170:Exclusive provider organization
25:Healthcare in the United States
1151:. Indstate.edu. Archived from
942:
917:
891:
865:
839:
800:
444:Prior to the enactment of the
141:Private Fee-For-Service (PFFS)
86:Veterans Health Administration
61:Prescription Assistance (SPAP)
1:
1671:. Volume 68. Issue 38, p, 14.
1229:Rau, Jordan (June 12, 2009).
956:. Retrieved December 3, 2019.
793:
501:
435:
387:flexible spending arrangement
152:Health insurance marketplaces
729:Family and Medical Leave Act
577:Advantages and disadvantages
410:health reimbursement account
116:Health reimbursement account
7:
1258:. Internal Revenue Service.
1066:Legal Information Institute
770:
414:consumer-driven health care
128:High-deductible health plan
10:
1767:
879:. Internal Revenue Service
710:
650:Eligible Medical Item List
330:Fair Share Health Care Act
290:Vermont health care reform
105:Consumer-driven healthcare
33:Government health programs
379:flexible spending account
302:Municipal health coverage
110:Flexible spending account
1712:Internal Revenue Service
1434:Internal Revenue Service
1273:Internal Revenue Service
1120:Internal Revenue Service
1100:Internal Revenue Service
1083:Internal Revenue Service
1008:Internal Revenue Service
929:Internal Revenue Service
834:Internal Revenue Service
539:Internal Revenue Service
423:
377:In the United States, a
308:Healthcare in California
1695:Pittsburgh Post-Gazette
1453:The National Law Review
640:menstrual care products
541:authorized an optional
455:health savings accounts
134:Medical savings account
99:Private health coverage
1587:United States Congress
1581:March 6, 2016, at the
782:Health savings account
533:Plan year grace period
498:Part III for details.
406:health savings account
338:(Howard Co., Maryland)
122:Health savings account
65:Military Health System
1682:Intelligencer Journal
1352:Internal Revenue Code
556:Methods of withdrawal
313:Healthy San Francisco
45:Indian Health Service
1531:Haynes and Boone LLP
1275:. September 3, 2003.
1233:. Kaiser Health News
1177:Malito, Alessandra.
1158:on November 29, 2007
905:on February 24, 2012
777:FSA Eligibility List
660:FSA Eligibility List
190:Medical underwriting
1576:Revenue Act of 1978
1533:. October 18, 2019.
1497:State of California
1378:National Law Review
787:Revenue Act of 1978
717:Revenue Act of 1978
715:Section 134 of the
404:), is similar to a
394:medical expense FSA
385:), also known as a
1613:The New York Times
1600:The New York Times
1563:The New York Times
1499:. August 30, 2019.
1328:. December 1, 2019
1269:Rev. Rul. 2003–102
469:Dependent care FSA
275:Oregon Health Plan
254:State level reform
203:Health care reform
157:Premium tax credit
1348:"26 USC § 106(f)"
1210:on March 25, 2009
765:COVID-19 pandemic
702:California notice
673:Use it or lose it
375:
374:
1758:
1715:
1704:
1698:
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1311:". Section 3702.
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1295:. April 1, 2020.
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1206:. Archived from
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1001:"Notice 2012-40"
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618:over-the-counter
589:qualifying event
367:
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1714:. May 12, 2020.
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1042:. Medicare Help
1038:
1037:
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1010:. May 30, 2012.
1003:
999:
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836:. May 12, 2020.
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796:
773:
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675:
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625:FSA debit cards
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516:Coverage period
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430:cafeteria plans
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810:. Health401k.
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546:
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537:In 2005, the
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1669:Human Events
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1514:Broker World
1513:
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1458:November 10,
1456:. Retrieved
1452:
1442:
1433:
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1385:
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1368:
1356:. Retrieved
1351:
1342:
1330:. Retrieved
1325:
1316:
1292:
1272:
1264:
1247:
1237:February 21,
1235:. Retrieved
1224:
1212:. Retrieved
1208:the original
1198:
1188:December 29,
1186:. Retrieved
1182:
1172:
1160:. Retrieved
1153:the original
1140:
1128:
1119:
1107:
1099:
1090:
1082:
1073:
1065:
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1046:February 21,
1044:. Retrieved
1034:
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1007:
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932:. Retrieved
928:
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907:. Retrieved
903:the original
893:
883:November 25,
881:. Retrieved
876:
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857:November 25,
855:. Retrieved
850:
841:
833:
830:Arrangements
802:
762:
758:
751:
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745:
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714:
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664:
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615:
606:
602:
598:
594:
585:
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547:
543:grace period
536:
523:
519:
505:
492:
488:
486:the excess.
484:
472:
463:
443:
439:
427:
401:
397:
393:
391:
386:
382:
378:
376:
323:My Health LA
164:Managed care
109:
18:
1183:MarketWatch
1026:www.irs.gov
909:January 31,
877:www.irs.gov
763:Due to the
450:Section 125
408:(HSA) or a
398:medical FSA
284:Connecticut
1725:Categories
1626:HRMagazine
1615:. p. YT52.
1358:August 28,
1332:August 21,
794:References
502:Other FSAs
475:child care
436:Health FSA
402:health FSA
332:(Maryland)
1746:Tax terms
1549:DLA Piper
567:ecommerce
1697:. p. F1.
1579:Archived
1565:. p. 38.
1214:June 19,
1162:March 5,
771:See also
741:Medicaid
737:Medicare
509:adoption
280:SustiNet
67:(MHS) /
57:Medicare
51:Medicaid
1658:. p. 1.
1602:.p. D1.
974:NPR.org
711:History
69:Tricare
41:(FEHBP)
934:May 5,
396:(also
243:(2010)
237:(2009)
231:(2005)
225:(2003)
219:(1996)
213:(1986)
166:(CCP)
130:(HDHP)
124:(HSA)
82:(PACE)
76:(CHIP)
1430:(PDF)
1326:SIGIS
1256:(PDF)
1156:(PDF)
1149:(PDF)
1116:(PDF)
1004:(PDF)
684:COBRA
527:COBRA
428:Most
424:Types
264:Maine
184:(PPO)
178:(HMO)
172:(EPO)
136:(MSA)
118:(HRA)
112:(FSA)
88:(VHA)
47:(IHS)
1460:2013
1360:2013
1334:2020
1293:TASC
1239:2012
1216:2014
1190:2020
1164:2008
1048:2022
936:2020
911:2012
885:2023
859:2023
851:SHRM
658:The
560:The
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205:law
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Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.