Resources and References

IRS Publication 502 - Medical and Dental Expenses

IRS Publication 503 - Child and Dependent Care Expenses

IRS Publication 969 - Health Savings Accounts and Other Tax-Favored Health Plans

IRS Revenue Procedure 2012-26: HSA Index Figures for 2013

IRS Notice 2008-59: Guidance on Health Savings Accounts

Employee Benefits – Cafeteria Plans -- Prop. Treas. Reg. Sections 1.125-1, 1.125-2, 1.125-5, 1.125-6 and 1.125-7

IRS Revenue Ruling 2007-36: Health Savings Account (HSA) inflation adjusted items for 2007 & 2008.

IRS Notice 2007-22: Guidance on rollovers from Health Flexible Spending Arrangements (Health FSAs) and Health Reimbursement Arrangements (HRAs) to Health Savings Accounts (HSAs)

IRS Notice 2007-2: Transition relief on the use of debit cards for retailers

IRS Notice 2006-69: Clarification of electronic substantiation methods applying to all medical reimbursement plans

The Tax Relief and Health Care Act of 2006 (H.R. Bill)

IRS Notice 2005-86: HSA eligibility during a cafeteria plan grace period

IRS Revenue Procedure 2005-78: Information on the use of the standard mileage rates

IRS Notice 2005-61: Reporting Requirements for Dependent Care Assistance Programs

IRS Revenue Procedure 2005-42: 2-1/2 Month FSA Rollover

IRS Revenue Ruling 2005-24 - Amounts Received Under Accident and Health Plans

IRS Letter 2005-0011: Imported Drugs

IRS Revenue Procedure 2004-50: Health Savings Accounts

IRS Revenue Ruling 2004-45: Health Savings Accounts

IRS Revenue Ruling 2004-38 - Health Savings Accounts

IRS Revenue Procedure 2004-25: Health Savings Accounts

IRS Revenue Procedure 2004-23: Health Savings Accounts

IRS Revenue Procedure 2004-22: Health Savings Accounts

IRC Section 213 - Medical, Dental, etc. expenses

IRC Section 125 - Cafeteria Plans

1.125-1 - Questions and answers relating to cafeteria plans

1.125-2 - Miscellaneous cafeteria plan questions and answers

1.125-3 - Effect of the Family and Medical Leave Act (FMLA) on the operation of cafeteria plans

1.125-4 - Permitted election changes

IRS Revenue Ruling 2003-102: Amounts Received Under Accident and Health Plans

IRS Revenue Ruling 2003-43: Debit Cards

IRC Section 223: HSA Legislation

IRS Revenue Ruling 2002-80: Amounts Received Under Accident and Health Plans

IRS Revenue Ruling 2002-32: Whether in an asset sale, employees' health FSAs may continue uninterrupted

IRS Revenue Ruling 2002-19: Medical, Dental, etc., Expenses

IRS Revenue Ruling 2002-3: Contributions by Employer to Accident and Health Plans

IRS Notice 2004-02 Initial Guidance on HSAs

IRS Notice 2008-51 Qualified HSA Funding Distributions

IRS Notice 2008-52 HSA Contribution Limits and the Full-Contribution Rule

IRS Code Section 213 Medical, Dental, etc. Expenses

Treas. Reg. Section 1.213-1 Medical, Dental, etc. Expenses

Treas. Reg. Section 1.132-1 Exclusion from Gross Income for Certain Fringe Benefits

DOL Reg. Section 2590.606 Health Care Continuation Coverage

IRS Rev. Rul. 2004-22 COBRA and Medicare Entitlement

IRS Code Section 132 Certain Fringe Benefits

26 CFR Part 54 Continuation Coverage Requirements Applicable to Group Health Plans – Final Regulations

Form 8889 Instructions

Form 5500 Annual Return/Report of Employee Benefit Plan and Instructions

Form W-2 – Wage and Tax Statement

Form 2441 – Child and Dependent Care Expenses (attachment to include tax return)

Form 2441 Instructions

Form 8839 – Qualified Adoption Expenses (attachment to income tax return)

Form 8839 Instructions

Form 720 Federal Quarterly Excise Tax Return (PCORI or CER Fees)