1. TREASURY AND IRS ISSUE GUIDANCE ON
HEALTH REIMBURSEMENT ARRANGEMENTS
Today (6/26/2002) the Treasury Department and the Internal Revenue Service issued guidance that clarifies the tax treatment of health reimbursement arrangements (HRAs) in which the employee’s health benefit arrangement provides for employee-controlled reimbursement of medical costs.
Download 2002 IRS HRA Announcement Release
2. IRS on HRAs - Part I & II
Section 105.–Amounts Received under Accident and Health Plans
(Also: 106–Contributions by employer to accident and health plans, 125-Cafeteria plans)
Rev. Rul. 2002- 41 ISSUE
Whether employer-provided coverage and medical care expense reimbursements made under a reimbursement arrangement that allows unused amounts to be carried forward, as described in Situations 1 and 2 below, are excludable from gross income under §§ 106 and 105 of the Internal Revenue Code, respectively. Download 2002 IRS Part I HRA RR-2002-41
4. Part III - Administrative, Procedural, and Miscellaneous
Health Reimbursement Arrangements Notice 2002-45
Download 2002 IRS Part III Admin N-2002-45
5. IRS Explains HRA Tax Status
April 5, 2005 (PLANSPONSOR.com) – Employees in an employer-provided Health Reimbursement Arrangement (HRA) where the employer reimburses workers for certain medical expenses don’t have to count the reimbursement as income.
Download 2005 April IRS Explains HRA Tax Status
6. New IRS Guidance Reaffirms That Cash-Out Option Makes HRA Taxable April 12, 2005
Also included in the ruling: Employers may make tax-free contribution for unused vacation and sick leave to retiring employees’ HRAs Download 2005 HRA and Cash out Option WBGH
7. Department of Health and Human Services
Centers for Medicare & Medicaid Services - 45 CFR Part 146
Nondiscrimination and Wellness Programs in Health Coverage in the Group Market; Final Rules
Download IRS HRA wellness-rules-2006009557
