The Internal Revenue Service (“IRS”) recently issued Notice 2020-29 and Notice 2020-33 which allow employers to provide various new types of relief to employees participating in Section 125 cafeteria plans (including flexible spending account arrangements) related to the coronavirus (COVID-19) outbreak, clarify certain eligibility rules around health savings accounts, update the carry over limit for health flexible spending arrangements (“health FSAs”), and provide other clarifications relating to certain health reimbursement arrangements (“HRAs”).