Business Group Resources and Publications

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Flexible Spending Accounts (FSAs)

IRS Increases Health FSA Contribution Limit for 2019
Yesterday, the IRS released Revenue Procedure 2018-57, which increases for inflation the voluntary employee health FSA contribution limit to $2,700--a $50 increase over the 2018 limit.
Nov 26, 2018
House Passes Health Account Improvement Bills; Would Expand Pre-Deductible Coverage within Limits
Last week the U.S. House of Representatives passed two broad health account improvement bills (H.R. 6199 and H.R. 6311) that would take effect in 2019 if enacted into law.
Aug 3, 2018
Letter to Senators Hatch and Rubio and Representative Paulsen Supporting Recently Introduced Health Account Improvement Bills
The National Business Group on Health sent a letter to Senators Orrin Hatch (R-UT) and Marco Rubio (R-FL) and Representative Erik Paulsen (R-MN) supporting legislation (S.403 and H.R.1175) that would make important health account improvements and increase their value to employees.
Mar 3, 2017
National Business Group on Health's Position Statement on Health Accounts
The National Business Group on Health supports regulatory and legislative efforts to promote consumer-directed health care and health accounts.
Aug 15, 2016
ACA Key Plan Effective Dates for 2013-2018
This chart summarizes Affordable Care Act compliance deadlines applicable to group health plans for 2013-2018.
Aug 21, 2015
Health FSA Debit Cards and Carryovers
The purpose of this survey is to find out what process employers use for unsubstantiated health FSA debit card transactions. Additionally, the survey sought to determine how many employers took advantage of the health FSA carryover option in the first year. Forty-nine members of the Business Group responded to this survey.
Oct 10, 2014
Agencies Issue More ACA FAQs
The Department of Labor, Department of Health and Human Services, and Department of the Treasury (collectively, the Agencies) issued Frequently Asked Questions (FAQs) that provide additional guidance on various Affordable Care Act (ACA) topics, including (1) tobacco cessation as a preventive service, (2) summaries of benefits and coverage (SBCs), and (3) health FSA carryovers.
May 13, 2014
IRS Issues Guidance on Health FSA Carryovers and HSAs
The Internal Revenue Service’s Office of Chief Counsel issued two memoranda on (1) health flexible spending arrangement (health FSA) carryovers and health savings account (HSA) eligibility and (2) correction procedures for improper health FSA payments
Mar 31, 2014
The New Health Care Imperative: the 19th Annual Employer Survey on Purchasing Value in Health Care Executive Summary
The National Business Group on Health/Towers Watson Employer Survey on Purchasing Value in Health Care looks at how employers are viewing health benefits in an era of transformation. This executive summary provides an overview of key finding from this year's survey.
Mar 5, 2014
Health FSA Carryover Option
The focus of this survey was to determine if, and when, employers plan on adding a carryover option to their health FSA. Seventy-three members of the Business Group responded to this survey.
Nov 21, 2013
IRS Issues Guidance on Health FSA Use-or-Lose Rule
The IRS issued guidance permitting plan sponsors to modify the “use-or-lose” rule for health FSAs to allow a $500 carryover of unused health FSA funds into the following plan year, provided the health FSA does not also have a 2½ month grace period for incurring and submitting claims the following plan year.
Nov 1, 2013
IRS Issues Guidance on $2500 Health FSA Limit
The IRS recently released guidance on the Affordable Care Act's $2500 limit on salary reduction contributions to health flexible spending arrangements.
May 31, 2012
IRS Says People May Use Health Accounts to Pay for Breast Pumps and Lactation Supplies
Recently, the IRS announced that people may use their health accounts [flexible spending accounts (FSAs), health reimbursement arrangements (HRAs), or health savings accounts (HSAs)] to pay for breast pumps and lactation supplies.
Feb 11, 2011
Internal Revenue Service (IRS) Permits the Use of Health Account Debit Cards for Prescribed Over-the-Counter (OTC) Medicines
The IRS revised recent rules to allow people to continue to use flexible spending account (FSA) and health reimbursement arrangement (HRA) debit cards to purchase prescribed OTC medicines and drugs.
Dec 28, 2010
IRS Finalizes Guidance on FSA and Active Duty Reservists
The IRS recently issued guidance that allows Flexible Spending Account (FSA) plans to distribute unused account balances to military reservists called to active duty.
Oct 14, 2008
New Law Allows Distribution of Unused FSA Balances to Active Duty Reservists
New law allows FSA plans to waive "use-it-or-lose-it" rule for military reservists called to active duty for longer than 6 months.
Jun 24, 2008
Congress Passes Legislation Enhancing HSAs; President Signs
The Tax Relief and Health Care Act of 2006 includes the following provisions that improve health savings accounts (HSA): increases HSA contribution limits, requires earlier cost of living adjustment for HSA limits and describes rules for HSA coverage during flexible spending account (FSA) 2-1/2 month grace period, contributions for mid-year enrollment, employer contributions for lower paid fees, and rollovers from other accounts to HSAs.
Dec 11, 2006
IRS Clarifies Guidelines on the Use of Debit Cards for FSAs and HRAs and the Submission of Receipt by Employees
Policy Alert - August 22, 2006
Aug 22, 2006
IRS Extends FSA Reimbursement for 2.5 Months Beyond End of Year
Policy Alert - May 19, 2005
May 19, 2005
Treasury Department and IRS Issue Guidance on Coordination of Health Savings Accounts (HSAs) with Other Health Accounts
Policy Alert - May 14, 2004
May 14, 2004
Clarification of IRS Rules on Tax Deductibility of Weight Loss Programs and Health Club Fees for Obesity
Policy Alert - August 14, 2002
Aug 14, 2002

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