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Regulatory Resources

FSA Resources

Rules and Regulations

  • PDF: IRS Notice 2005-42 : Grace Period for Cafeteria Plans

    This IRS notice permits a grace period immediately following the end of each plan year during which unused benefits or contributions remaining at the end of the plan year may be paid or reimbursed to plan participants for qualified benefit expenses incurred during the grace period.

  • PDF: The HEART Act

    The Heroes Earnings Assistance Act of 2008 (HEART) amended section 125 of the Internal Revenue Code to provide a special rule allowing distributions of unused amounts in a health FSA to reservists ordered or called to active duty.

  • PDF: IRS Rev. Rul. 2002-32: Treatment of Flexible Spending Accounts in an Asset Sale

    This IRS revenue ruling provides information regarding the treatment of FSAs in an asset sale. 

  • PDF: Proposed Cafeteria Plan Regulations

    This edition of the Federal Register contains the proposed rules governing cafeteria plans. Plan sponsors should follow these rules until the final rules are issued.

  • PDF: Treas. Reg. 1.125-4: Permitted Election Changes

    This document contains final regulations relating to section 125 cafeteria plans. The final regulations clarify the circumstances under which a cafeteria plan may permit an employee to change his or her cafeteria plan election with respect to accident or health coverage, group-term life insurance coverage, dependent care assistance and adoption assistance during the plan year.

  • PDF: IRS Notice 2010-59: Over-the-counter Medicine and Drug Reimbursement

    This notice clarifies rules regarding the reimbursement of over-the-counter medicines and drugs that were introduced in Section 9003 of the Patient Protection and Affordable Care Act of 2010 (PPACA).

  • PDF: IRS Rev. Rul. 2004-45: Interaction Between HSAs and Other Health Arrangements

    This IRS revenue ruling provides information regarding the interaction of health savings accounts (HSA) and other health arrangements, including flexible spending accounts (FSA) and health reimbursement arrangements (HRA).


Helpful Links

  • WEB: Internal Revenue Service

    The Internal Revenue Service (IRS) issues publications and other information related to cafeteria plans. 


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