Workplace Benefits, Laws & Regulations

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  Cafeteria Plans 

  • Laws

    • 26 USC §125 (Cafeteria Plans)
    • Adoptions Act -Dependent Definition (Pub Law 110-351)
    • Defense Of Marriage Act
    • Gulf Opportunity Zone Act (Dependents)
    • John Warner National Defense Authorization Act (TRICARE Anti-Discrimination)
    • Working Families Tax Relief Act (Dependents)

  • Regulations & Other Guidance

    • FMLA's Effect on Cafeteria Plans (26 CFR §1.125-3)
    • Claims Procedures (29 CFR §2560.503-1)
    • Cafeteria Plan Regulations-Proposed (26 CFR §1.125-1)
    • Double-Dipping of Contributions Prohibition (Rev. Ruling 2002-3)
    • 2007 IRS Final Dependent Care Expense Regulations
    • Election Change Rules (26 CFR §1.125-4)
    • 2007 IRS Proposed Cafeteria Plan Regs (26 CFR §1.125 et al.)
    • Notice 2008-5, Qualifying Relative for Purposes of Section 152(d)(1)
    • 5500 Filing Exemption for Cafeteria Plans (Notice 2002-24)
    • Leave-Sharing Plans (Notice 2006-59)
    • Notice 2010-38, IRS Clarifies Rules Regarding Adult Dependents
    • Revenue Procedure 2008-66 "Adoption Limits"
    • Cafeteria Plan-FSA Regulations-Proposed (26 CFR §1.125-2)
    • Internal Revenue Announcement 2011-103 for 2012 Highly Comp and Key Employee Limits
    • Mental Health Parity Act FAQ (EBSA)
    • Mental Health Parity Act Guidance (EBSA)
    • Newborns' and Mothers' Health Protection Act FAQ (EBSA)
    • Newborns' and Mothers' Health Protection Act Fact Sheet (EBSA)
    • Qualified Medical Child Support Order Guidance (EBSA)
    • Women's Health and Cancer Rights Act Guidance (EBSA)

  • Helpful Links

    • Introduction to Cafeteria Plans (IRS)
    • Infinisource Comparison of Health FSAs-HRAs-HSAs
    • Infinisource FSA Solution
    • Infinisource Premium Conversion Plan Solution
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  COBRA 

  • Laws

    • Continuation Coverage Requirements of Group Health Plans (26 USC §4980B)
    • Definition of Church Plan (26 USC §414)
    • American Recovery and Readjustment Act of 2009 (ARRA)
    • Continuing Extension Act (Expanded ARRA)
    • Department of Defense Appropriations Act, 2010 (2010 DOD Act)
    • TAMRA Requirements for COBRA Administration (Senate Conference Report 100-445)
    • TAA Extension Act of 2011
    • Temporary Extension Act (Expanded ARRA)

  • Regulations & Other Guidance

    • 1999 Final Treasury Rules (26 CFR §54.4980B)
    • 2001 Final Treasury Rules, Update (26 CFR §54.4980B)
    • 2004 Final DOL Notice Rules, Minor Correction 6/23/04 (29 CFR §2590.606)
    • Interim Final Rule relating to dependent coverage of children up to age 26
    • Daily Penalty, up to $110 per day (29 CFR §2575.502c-1)
    • Single Notice Rule (DOL Advisory Opinion 99-14A, affirming Infinisource's philosophy)
    • 2004 Final DOL Notice Rules (29 CFR §2590.606)
    • Tax Issues for Employer-Paid COBRA Premiums (Information Letter 2006-0042)
    • ARRA Subsidy Payroll Tax Offset (Information letter 2009-0173)
    • Medical Deduction for ARRA Subsidy (Information Letter 2009-0243)
    • IRS Definition of Last Known Address (Rev. Procedure 2010-16)
    • Church Plans: Hospitals (Private Letter Ruling 200313019)
    • Church Plans: Clarification (Private Letter Ruling 200313023)
    • Health Coverage Tax Credit: Retirees (Private Letter Ruling 200624071)
    • Divorce as a Qualifying Event (Rev. Ruling 2002-88)
    • Medicare Entitlement as Secondary Event (Rev. Ruling 2004-22)
    • Single Payer Rule for Premiums (Rev. Ruling 96-8)
    • Major ARRA (Notice 2009-27) Guidance
    • Asset Sales and Health FSAs (Rev. Ruling 2002-32)
    • Stock and Asset Sales (Rev. Ruling 2003-70)
    • Major COBRA Case Law Summary

  • Helpful Links

    • Employee's Guidance to Health Benefits under COBRA (DOL)
    • Employer's Guidance to Health Benefits under COBRA (DOL)
    • EBSA Fact Sheet on COBRA
    • Health Coverage Tax Credit Guidance (IRS)
    • WARN Act Guidance (DOL)
    • WARN Act Guide to Advance Notice of Closings and Layoffs (DOL)
    • Worker Adjustment and Retraining Notification (WARN) Act Fact Sheet (DOL)
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  Debit Card 

  • Laws

    • 26 USC § 213(d ) (Medical Expenses)

  • Regulations & Other Guidance

    • Federal Reserve Board Rule on Debit Card Interchange - Final Rule
    • IRS Guidance: Additional (Notice 2006-69)
    • IRS Guidance: Transition Relief (Notice 2007-02)
    • Debit cards & OTC drugs (Notice 2011-5)
    • Cafeteria Plan-FSA Regulations-Proposed (26 CFR §1.125-2)
    • IRS Guidance: Initial (Rev. Ruling 2003-43)

  • Helpful Links

    • Infinisource FSA Solution
    • Infinisource HRA Solution
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  ERISA 

  • Laws

    • 26 USC §414 (Common Ownership Rules)
    • Michelle's Law
    • Employee Retirement Income Security Act of 1974 (ERISA)

  • Regulations & Other Guidance

    • EAP Was an ERISA Plan (DOL Advisory Opinion 83-35A)
    • EAP Was an ERISA Plan (DOL Advisory Opinion 88-04A)
    • EAP (Referral Only) Was Not an ERISA Plan (DOL Advisory Opinion 91-26A)
    • Preemption of State Laws (Advisory Opinion 96-04A)
    • Claims Procedures Regulations (29 CFR §2560.503-1)
    • SPD Regulations: Electronic Delivery (29 CFR §2560.503-1)
    • Summary of Material Modifications Regulations (29 CFR §2520.104b-3)
    • Summary Plan Description (SPD) Regulations: Content (29 CFR §2520.102-3)
    • SPD Regulations: Delivery (29 CFR §2520.104b-2)
    • SPD Regulations: Style/Format (29 CFR §2520.102-2)
    • Mental Health Parity Regulations
    • Mental Health Parity Act FAQ (EBSA)
    • Mental Health Parity Act Guidance (EBSA)
    • Newborn's and Mothers' Health Protection Act FAQ (EBSA)
    • Newborn's and Mothers' Health Protection Act Fact Sheet (EBSA)
    • Qualified Medical Child Support Order Guidance (EBSA)
    • Women's Health and Cancer Rights Act Guidance (EBSA)

  • Helpful Links

    • MEWA Guide (DOL)
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  FMLA 

  • Laws

    • Airline Flight Crew Technical Corrections Act
    • NDAA, 2008 (FMLA Expansion for Military Leaves)
    • NDAA, 2010 (Additional FMLA Expansion for Military Leaves)
    • FMLA (29 USC §§2611-2619)

  • Regulations & Other Guidance

    • Employer Contributions to Health Plan During FMLA (DOL Opinion Letter FMLA 2006-3-A)
    • Counting FMLA hours for Health Plan Eligibility (DOL Opinion Letter FMLA 2006-4-A)
    • Proposed Regulations on Interaction between HIPAA and FMLA
    • Final FMLA Regulations for Federal Employees (OPM-Military Leaves)
    • 2013 Final Regulations
    • Administrator's Interpretation No. 2013-1, Clarification of the definition of son or daughter

  • Helpful Links

    • FMLA Poster (DOL)
    • FMLA Compliance Guide (DOL)
    • FMLA Military FAQ (DOL)
    • FMLA Non-Military FAQ (DOL)
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  Health Care Reform 

  • Laws

    • Affordable Care Act (section-by-section analysis)
    • Supreme Court Affordable Care Act Decision (6/28/12)

  • Regulations & Other Guidance

    • Interim Final Rule relating to dependent coverage of children up to age 26
    • Interim Final Rule for Grandfathered Health Plans (Initial Guidance)
    • Final & Propsed Rule on Patient's Bill of Rights (Limits, Rescissions, PCEs)
    • Interim Final Rule on Preventive Care
    • Amendment to final rules for claims, appeals and external review
    • Proposed Rule on Exchange Standards for Employers
    • Proposed Rule on Student Health Insurance Coverage
    • Reinsurance, Risk Corridors & Risk Adjustment (Proposed Regulations)
    • Summary of Benefits and Coverage (Final Rule)
    • Delay in Nondiscrimination Testing for Insured Plans (Notice 2011-1)
    • W-2 Health Care Coverage Reporting (Notice 2012-9)
    • W-2 Reporting
    • IRS Clarifies Rules Regarding Adult Dependents (Notice 2010-38)
    • OTC Drug Prohibition(Revenue Ruling 2010-23)
    • Summary of Benefits and Coverage (Blank Template)
    • Final Rule for ACA Student Health Insurance Coverage
    • Summary of Benefits and Coverage (Sample)
    • Summary of Benefits and Coverage (Uniform Glossary)
    • $2,500 Health FSA Limit, IRS Notice 2012-40
    • 90-Day Waiting Period Limitation (DOL Technical Release 2012-02)
    • Full-Time Employee Definition (Notice 2012-58)
    • ACA Exchanges and Qualified Health Plans-Exchange Standards for Employers (Interim Final Rule)
    • 90-Day Waiting Period (Notice 2012-59)
    • ACA Essential Health Benefits-Actuarial Value-Accreditation (Proposed Rule)
    • Health Insurance Market Rules-Rate Review (Proposed Rule)
    • HIPAA Incentives for Nondiscriminatory Wellness Programs (Final Rule)
    • HIPAA Incentives for Wellness Programs-Nondiscrimination Rules (Proposed Rule)
    • ACA Additional Medicare Tax (Proposed Rule)
    • ACA Shared Responsibility for Employers (Proposed Rule)
    • Essential Health Benefits-Actuarial Value–Accreditations (Proposed Rule)
    • Final Rule on Patient-Centered Outcomes Research (PCOR) Fees
    • ACA Shared Responsibility for Individuals (Proposed Rule)
    • ACA Eligibility for Exemptions-Minimum Essential Coverage (Proposed Rule)
    • ACA Health Insurance Premium Tax Credit for (Final Rule Confirmed)
    • ACA Exchange Verification of Employer-Sponsored Health Coverage (Proposed Rule)
    • Retaliation Complaints (Interim Final Rule)
    • 90-Day Waiting Period (Proposed Regulations)
    • ACA Preventive Services – Contraceptives (Proposed Rule)
    • Benefit-Payment Parameters (Final Regulations)
    • Benefit-Payment Parameters Amendments (Interim Final Rule)
    • Health Insurance Providers Fees (Proposed Regulations)
    • Qualified Health Plans-SHOPs (Proposed Regulations)
    • Final Rules for claims, appeals, and external review
    • Interim Final Rule for Grandfathered Health Plans (Amended Guidance)
    • Interim Procedures for External Review (Technical Release 2011-01)
    • Nondiscrimination Testing & Insured Plans (Notice 2010-63)
    • Small Business Health Care Tax Credit (Notice 2010-44)
    • Small Business Health Care Tax Credit (Rev. Ruling 2010-13)

  • Helpful Links

    • Infinisource's IRS Comment Letter on Use-or-Lose Rule (Notice 2012-40)
    • Comprehensive Health Care Reform Timeline
    • FAQs (HHS)
    • Primary Health Care Reform website
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  Health/Dependent Care FSA 

  • Laws

    • 26 USC § 105 (Health FSAs -HRAs)
    • 26 USC § 106 (Health FSAs -HRAs)
    • 26 USC § 152 (Dependent Definition)
    • 26 USC §21 (Dependent Care Expenses)
    • 26 USC §213(d ) (Medical Expenses)
    • Adoptions Act -Dependent Definition (Pub Law 110-351)
    • Gulf Opportunity Zone Act (Dependent Definition §404, p.56)
    • H. R. 6081 - Heroes Earnings Assistance and Relief Tax Act of 2008 (HEART Act)
    • Working Families Tax Relief Act (Dependent Definition)

  • Regulations & Other Guidance

    • Medicare Part D and FSAs, HRAs and HSAs (CMS)
    • Claims Procedures (29 CFR §2560.503-1)
    • 2007 IRS Final Dependent Care Expense Regulations
    • Dependent Care Expense Regulations 26 CFR §1.21)
    • Election Change Rules (26 CFR §1.125-4)
    • Exercise Equipment Expenses (Information Letter 2003-0202)
    • Imported Drug Expenses (Information Letter 2005-0011)
    • Nondiscrimination Testing Rules (26 CFR §1.105-11)
    • Dependent Definition (Notice 2004-79)
    • Grace Period Extension (Notice 2005-42)
    • Dependent Tie-Breaking Rule (Notice 2006-86)
    • Debit cards & OTC drugs (Notice 2011-5)
    • HEART Act Rules (Notice 2008-82)
    • IRS Clarifies Rules Regarding Adult Dependents (Notice 2010-38)
    • Rules relating to OTC items (Notice 2010-59)
    • Asset Sales and Health FSAs (Rev. Ruling 2002-32)
    • $2,500 Health FSA Limit, IRS Notice 2012-40
    • Internal Revenue Announcement 2011-103 for 2012 Highly Comp and Key Employee Limits
    • OTC Drug Prohibition (Rev. Ruling 2010-23)

  • Helpful Links

    • Infinisource Comparison of Health FSAs-HRAs-HSAs
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  HIPAA Portability/Nondiscrimination 

  • Laws

    • Genetic Information Nondiscrimination Act of 2008 (GINA)
    • HIPAA of 1996

  • Regulations & Other Guidance

    • CHIPRA Model Notice Rules
    • Final Portability Regulations (26 CFR, 29 CFR, 45 CFR)
    • Children's Health Insurance Program Reauthorization Act of 2009
    • GINA Poster, "Equal Employment Opportunity is the Law"
    • Field Assistance Bulletin No. 2007-04, Supplemental health insurance coverage as excepted benefits under HIPAA and related legislation
    • Field Assistance Bulletin No. 2008-02, Wellness Program Analysis
    • Proposed Regulations on Interaction between HIPAA and FMLA
    • Supplemental Health Insurance Coverage as Excepted Benefits Under HIPAA and Related Legislation Notice 2008-23
    • Final Security Standards Under Children's Health Insurance Program Reauthorization Act of 2009)
    • HIPAA Incentives for Nondiscriminatory Wellness Programs (Final Rule)
    • HIPAA Incentives for Wellness Programs-Nondiscrimination Rules (Proposed Rule)
    • 2009 Interim Final Rule, Prohibiting Discrimination Based on Genetic Information Health Coverage (GINA Title I)
    • 2010 Final Rule, Prohibiting Discrimination Based on Genetic Information (GINA Title II)

  • Helpful Links

    • Infinisource HIPAA Portability Solution
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  HIPAA Privacy/Security 

  • Laws

    • HIPAA Criminal Law
    • HITECH Act of 2009
    • Enforcement of the HIPAA Privacy and Security Rules.

  • Regulations & Other Guidance

    • Privacy Regulations-Final (45 CFR)
    • Final Civil Money Penalties Rules
    • Final Enforcement Rules
    • 2011 Interim Final Rules for eligibility for a health plan and health care claim status transactions
    • Guidance on Requests for PHI - IRS Office of Chief Counsel, Notice CC-2004-034
    • 2009 Proposed Rules, Administrative Simplification Standards for Privacy of Individually Identifiable Health Information
    • Final Rule, Breach Notification for Unsecured Protected Health Information
    • HIPAA Security Guidance for Remote Use and Access (Centers for Medicare and Medicaid Services (CMS))
    • Security Regulations-Final (45 CFR)
    • HIPAA Security Series 1--Security 101 (CMS)
    • HIPAA Security Series 2--Administrative Safeguards (CMS)
    • HIPAA Security Series 3--Physical Safeguards (CMS)
    • HIPAA Security Series 4--Technical Safeguards (CMS)
    • HIPAA Security Series 6--Basics Of Risk Anal -Mgmt (CMS)
    • HITECH Act Regulations
    • HIPAA Security Series Part 7-Implementation for the Small Provider (CMS)
    • GINA Final Recordkeeping Regulations
    • HIPAA Proposed Regulations on Health Plan Identifiers (45 CFR 162)
    • HIPAA Omnibus Final Rule on Privacy, Security, Enforcement, Breach Notifications, GINA
    • HIPAA Omnibus Rule on Privacy, Security, Enforcement, HITECH Act & GINA (Final Rule)

  • Helpful Links

    • Infinisource HIPAA Portability Links
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  HRA 

  • Laws

    • 26 USC § 213(d ) (Medical Expenses)
    • 26 USC §105 (Health FSAs -HRAs)
    • 26 USC §106 (Health FSAs -HRAs)
    • CMS ALERT On SSNs
    • GHP RRE Compliance (CMS)
    • Gulf Opportunity Zone Act (Dependent Definition)
    • MSP Statutory Language
    • Working Families Tax Relief Act (Dependent Definition)

  • Regulations & Other Guidance

    • Medicare Part D and FSAs, HRAs and HSAs (CMS)
    • Exercise Equipment Expenses (Information Letter 2003-0202)
    • Imported Drug Expenses (Information Letter 2005-0011)
    • Nondiscrimination Testing Rules (26 CFR §1.105-11)
    • HRA Basics (Notice 2002-45)
    • Rollovers from FSAs or HRAs to HSAs (Notice 2007-22)
    • Debit cards & OTC drugs (Notice 2011-5)
    • HRA Basics (Rev. Ruling 2002-41)
    • Rules relating to OTC items (Notice 2010-59)
    • San Francisco HCSO Amendment affecting HRA's, November 22, 2011
    • Internal Revenue Announcement 2011-103 for 2012 Highly Comp and Key Employee Limits
    • OTC Prohibition (Rev. Ruling 2010-23)

  • Helpful Links

    • Infinisource Comparison of Health FSAs-HRAs-HSAs
    • CMS Information on MSP Reporting Rules for HRAs and Group Health Plans
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  HSA 

  • Laws

    • 26 USC § 213(d ) (Medical Expenses)
    • 26 USC §223 (HSAs)

  • Regulations & Other Guidance

    • Medicare Part D and FSAs, HRAs and HSAs (CMS)
    • Prohibited Transactions with HSA Contributions (DOL Advisory Opinion 2004-09A)
    • ERISA Application for HSAs-Initial Guidance (Field Assistance Bulletin 2004-1)
    • ERISA Application for HSAs-Additional Guidance (Field Assistance Bulletin 2006-2)
    • 2009 Final Regulations on Employer HSA Comparable Contributions
    • 2008 Final Regulations on Employer HSA Comparable Contributions
    • 2007 Proposed Regulations On Employer HSA Comparable Contributions
    • Employer Comparable Contributions to HSAs & Excise Tax (26 CFR 54)
    • Exercise Equipment Expenses (Information Letter 2003-0202)
    • Imported Drug Expenses (Information Letter 2005-0011)
    • HSA Basics (Notice 2004-2)
    • HSAs and Preventive Care (Notice 2004-23)
    • HSAs and Partnerships and S-Corporations (Notice 2005-8)
    • Rollovers from FSAs or HRAs to HSAs (Notice 2007-22)
    • IRA to HSA transfers (Notice 2008-51)
    • Debit cards & OTC (Notice 2011-5)
    • HSAs and Permissible Coverage (Private Letter Ruling 200704010)
    • 2007 Plan Limits (Rev. Proc 2006-53)
    • HSAs and Prescription Drug Plans (Rev. Ruling 2004-38)
    • HSAs and Other Health Arrangements (Rev. Ruling 2004-45)
    • HSA Spouse Eligibility (Rev. Ruling 2005-25)
    • Rules relating to OTC items (Notice 2010-59)
    • "Grab Bag" Guidance (Notice 2008-59)
    • 2012 HSA/HDHP Limits (Rev. Procedure 2011-32)
    • Treatment of a child of parents who are divorced, separated or living apart as the dependent of both (Rev. Procedure 2008-48)
    • IRS Revenue Procedure 2012-26 (2013 HSA Thresholds)
    • Internal Revenue Announcement 2011-103 for 2012 Highly Comp and Key Employee Limits

  • Helpful Links

    • Infinisource Comparison of Health FSAs-HRAs-HSAs
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  Medicare Part D 

  • Laws

    • Medicare Prescription Drug, Improvement, and Modernization Act

  • Regulations & Other Guidance

    • Creditable Coverage Notice to the Centers for Medicare and Medicaid Services (CMS) Guidance
    • Medicare Part D and FSAs, HRAs and HSAs (CMS)
    • Creditable Coverage Notice to CMS Helpful Hints
    • Final Regulations

  • Helpful Links

    • CMS Website
    • Medicare and You
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  Other Laws 

  • Laws

    • VBIA
    • State Law Voting Chart
    • Americans with Disabilities Act

  • Regulations & Other Guidance

    • DOL-IRS-HHS Newborn and Mothers Regulations (26 CRF §54.9801)

  • Helpful Links

    • Elaws Employment Law Advisor (DOL Interactive Tool)
    • Federal Register
    • Thomas (Legislative Information)
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  Payroll 

  • Laws

    • 26 USC §3101 (Employee FICA Tax Rates)
    • 26 USC §3111 (Employer FICA Tax Rates)
    • 26 USC §3401 (Payroll Definitions)
    • 26 USC §6041 (1099-MISC, $600 Threshold)
    • 26 USC §6051 (W-2s)
    • Education Jobs Act (§219, Prohibition Of Advance Of EIC)
    • HIRE Act (Public Law 111-147)

  • Regulations & Other Guidance

    • ACA Expanded 1099 Reporting (Notice 2010-51)
    • Backup Withholding Beyond 3-Year Period (Memorandum 201037027)
    • Correcting Over withholding Errors (Information Letter 2010-0010)
    • DOL Field Operations Handbook , Ch . 22 (FLSA Exemptions)
    • DOL Field Operations Handbook , Ch . 31 (Hours Worked)
    • DOL Field Operations Handbook , Ch . 32 (Overtime)
    • HIRE Act (Technical Explanation X -4-10)
    • Expense Reimbursement Accountable Plans Rev. Ruling 2012-25
    • Tipping Rules (IRS Revenue Ruling 2012-18)
    • Simultaneous Employee-Independent Contractor (Information Letter 2012-0069)

  • Helpful Links

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  Premium Conversion Plans 

  • Laws

    • 26 USC § 125 (Cafeteria Plans)
    • Defense Of Marriage Act
    • Gulf Opportunity Zone Act
    • John Warner National Defense Authorization Act (TRICARE Anti-Discrimination)
    • Working Families Tax Relief Act (Dependents)

  • Regulations & Other Guidance

    • Cafeteria Plan-FSA Regulations-Proposed (26 CFR §1.125-2)
    • Cafeteria Plan Regulations-Proposed (26 CFR §1.125-1)
    • Taxability of Retiree Health Plan Contributions from Pensions (Rev. Ruling 2003-62)
    • Premium Reimbursement Accounts (Rev. Ruling 61-146)
    • 5500 Filing Exemption for Cafeteria Plans (Notice 2002-24)

  • Helpful Links

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  State Continuation Laws 

  • Laws

    • California Continuation Law (Cal-COBRA, AB 1401)
    • California Continuation Law (CA Health Safety Code §1366.20 et seq.)
    • California Continuation Law (CA Insurance Code §10128.50 et seq.)
    • Connecticut Continuation Law (Public Act 03-77)
    • Connecticut Continuation Law Expansion (Public Act 10-13)
    • Illinois Continuation Law (215 ILCS §5/367e)
    • New Jersey Dependent Law S1557
    • New York Governor's Program Bill 11 (36 months)
    • New York Senate Bill 66006 (Interim Effective Date of Program Bill 11)
    • New York State Continuation law
    • New Jersey Law on Dependents under Age of 30 (AB 3759)
    • Texas Continuation of Premium Payments (TX Senate Bill 51)
    • TX SB 1771 Analysis - ARRA Subsidy
    • Texas Continuation Law (TX Ins. Code §1251)
    • TX SB 1771 - ARRA Subsidy
    • California Adult Children up to Age 26 (AB36)

  • Regulations & Other Guidance

    • California Department of Insurance on COBRA and Cal-COBRA
    • Connecticut State Continuation Expansion (Bulletin HC-77)
    • Illinois Insurance Continuation Rights Brochure
    • Illinois Insurance Spousal Continuation Rights Brochure
    • Illinois Insurance Dependent Continuation Rights Brochure
    • Michigan Health Insurance Claims Assessment Act
    • Michigan Health Insurance Claims Assessment (HICA)Informational Seminar
    • Texas Final Regulations on SB 51

  • Helpful Links

    • State Departments of Insurance
    • State Workers' Compensation Administrators Directory
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  Transportation Plans 

  • Laws

    • 26 USC §132 (Transportation Plans)
    • American Taxpayer Relief Act of 2012 (Sec. 203)

  • Regulations & Other Guidance

    • Refunds and Carryovers in Transportation Plans (Information Letter 02-0003)
    • Qualified Transportation Fringes (Notice 2008-74)
    • Plan Limits (Rev. Procedure 2011-12)
    • Double-Dipping of Transportation Plan Contributions (Rev. Ruling 2004-98)
    • Notice 2009-95 (Delay of Transportation Plan Debit Card Ruling)
    • IRS Revenue Procedure 2011-52 for 2012 monthly limitation for §132 transportation plans
    • Transportation Plan Regulations (26 CFR §1.132-9)
    • Notice 2013-8 Transit Pass Parity 2013 monthly limitation for § 132 transportation plans
    • Smart Cards & Parking (Information Letter 2010-0146)

  • Helpful Links

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  USERRA 

  • Laws

    • John Warner National Defense Authorization Act (TRICARE Anti-Discrimination)
    • Veterans Benefits Improvement Act (extending health continuation to 24 months)
    • VBIA
    • USERRA (38 US Code §§4301 et seq.)

  • Regulations & Other Guidance

    • TRICARE Final Rule
    • 2005 Final DOL Rules

  • Helpful Links

    • USERRA FAQ (DOL)
    • USERRA Fact Sheet (DOL)
    • USERRA Poster
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