News & Analysis as of

Patient Protection and Affordable Care Act (PPACA) › Carryover Basis

The Patient Protection and Affordable Care Act (PPAC), also known as Obamacare, is a United States federal statute passed in March of 2010. The Act creates a nationwide insurance system and provides federal... more +
The Patient Protection and Affordable Care Act (PPAC), also known as Obamacare, is a United States federal statute passed in March of 2010. The Act creates a nationwide insurance system and provides federal subsidies to reduce the number of uninsured citizens. less -
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

McNees Wallace & Nurick LLC

New Rule For Flexible Spending Arrangements: "Use It Or Lose (Some Of) It"

McNees Wallace & Nurick LLC on

Flexible spending arrangements, or FSAs, have gained popularity among employers over the past fifteen years. Today, approximately 14 million families participate in these benefit plans. ...more

McDermott Will & Emery

Modification of “Use It or Lose It” Rule for Health Flexible Spending Arrangements

McDermott Will & Emery on

The Internal Revenue Service recently issued new guidance modifying the “use it or lose it” rule applicable to health flexible spending arrangements (FSAs) to allow carryover of certain unused health FSA amounts into the next...more

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