Guidance Addresses the ACA's Impact on EAPs, HRAs and Health FSAs | Practical Law
Treasury and the Department of Labor (DOL) have jointly issued guidance (respectively, Notice 2013-54 and Technical Release 2013-03) addressing how the Affordable Care Act's (ACA's) annual dollar limit prohibition and preventive services requirements apply to employee assistance programs (EAPs), health reimbursement arrangements (HRAs) and health flexible spending arrangements (health FSAs).