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IRS Releases Notice 2015-87

January 18, 2016 | HRA: Health Reimbursement Arrangements, Section 125

The IRS notice addresses various issues that have arisen under the Affordable Care Act (ACA) with respect to employer-sponsored coverage, focusing particularly on account-based employee benefits such as section 125 cafeteria plans and health reimbursement arrangements, reporting and defining hours of service. In addition, the IRS provided guidance regarding COBRA coverage and Health FSA carryovers.