Flexible Spending Accounts

New and Updated

• Type:

  Employment Law Guide

  Health Care Benefits: Federal

  Updated to reflect the reduced electronic filing threshold for information returns, effective for returns that must be filed on or after January 1, 2024.

• Date:

  September 8, 2022

  Type:

  Commentary and Insights

  Post-Roe World Could Create Talent Losses

  Recent data shows that the post-Roe world could create talent losses, forcing employers to make tough decisions in uncertain times. Employers can best prepare for these challenges by considering their options, including travel benefits, pay changes, and increased flexibility.

• Type:

  Legal Timetable

  CARES Act Expands Qualified Medical Expenses

• Type:

  FAQs

  Are over-the-counter (OTC) drugs considered an eligible expense under health flexible spending accounts (FSAs)?

• Type:

  Legal Timetable

  California FSA Notice Requirement Takes Effect

• Type:

  Employee Handbooks

  Flexible Spending Accounts Handbook Statement

  Employers that offer some type of flexible spending account (FSA) that employees can use to pay for eligible health and dependent care expenses should consider including this model policy statement in their handbook.

• Type:

  FAQs

  What plans are subject to the annual limitation provision of the Affordable Care Act?

• Type:

  FAQs

  Does the annual limit on contributions to a flexible spending account (FSA) include the employer's contribution?

• Type:

  FAQs

  Are flexible spending accounts (FSAs) subject to the Consolidated Omnibus Budget Reconciliation Act (COBRA)?

• Type:

  FAQs

  May an employee change his or her flexible spending account (FSA) elections midyear?