News & Analysis as of

Cafeteria Plans Use or Lose Rule Patient Protection and Affordable Care Act (PPACA)

Laner Muchin, Ltd.

New Rules Allow Cafeteria Plans To Carryover Up To $500 Of Unused Health FSA Money To The Next Plan Year

Laner Muchin, Ltd. on

Under new IRS guidance, an employer may amend its cafeteria plan to allow for up to $500 of unused amounts remaining in a health flexible spending account (FSA) at the end of a plan year to be carried forward to reimburse...more

Proskauer Rose LLP

IRS Changes Health FSA "Use-or-Lose" Rule; Clarifies Transition Relief for 2013-14

Proskauer Rose LLP on

On October 31, 2013, the Internal Revenue Service (IRS) released Notice 2013-71 (Notice), which modifies the "use or lose" rule for health flexible spending accounts (health FSAs) to allow a $500 annual carryover of unused...more

Foley Hoag LLP

Important Changes Relating to Section 125 Plans May Require Immediate Action

Foley Hoag LLP on

Last week, there were two important developments relating to Section 125 cafeteria plans. First, Massachusetts announced that employers will no longer be required to maintain a Section 125 plan. Second, the IRS has modified...more

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