HSAs, HRAs and FSAs: Employee Benefits After the ACA and Latest DOL/IRS Guidance
Navigating New Compliance Requirements and Leveraging Defined Contribution Plans in the Current Environment
IRS modified “Use-It-Or-Lose-It” rule for FSAs on Oct. 31
Recording of a 90-minute CLE webinar with Q&A
This CLE webinar will provide benefits and employment counsel with a review of trends in employee health savings, health reimbursement and flexible spending accounts (HSAs, HRAs and FSAs), and how they are impacted by the ACA. The panel will also outline the new DOL/IRS guidance on ACA compliance for these accounts and the future of defined contribution healthcare plans for 2014.
- Overview of HSA, HRA, FSA trends
Impact of ACA on employee account-based arrangements: compliance requirements
- Health savings accounts (HSAs)
- Health reimbursement accounts (HRAs)
- Flexible spending accounts (FSAs)
- New DOL/IRS guidance: DOL Tech. Rel. 2013-03 and IRS Notice 2013-54
- Future of defined contribution plans under the ACA
The panel will review these and other key questions:
- What guidance do the DOL/and IRS provide employers on integrating employee accounts into their health benefit plans?
- How do employer contributions count toward minimum value requirements under the ACA?
- How does the ACA impact the tax benefits of employee account-based arrangements?
- What is the future of defined contribution plans in the wake of full ACA implementation?
Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.
Kenneth A. Mason
Spencer Fane Britt & Browne
Mr. Mason heads the firm’s Employee Benefits Group. He concentrates his practice on ERISA and other aspects of... | Read More
Mr. Mason heads the firm’s Employee Benefits Group. He concentrates his practice on ERISA and other aspects of employee benefits law, including both tax and fiduciary issues. He has substantial involvement with retirement and welfare plans, executive deferred compensation, federal employment discrimination statutes, and issues unique to governmental and other tax-exempt employers.Close
Wells Fargo & Company
Ms. Kappenman supports the Health Savings Account (HSA) product offered by Wells Fargo Bank, N.A. She has... | Read More
Ms. Kappenman supports the Health Savings Account (HSA) product offered by Wells Fargo Bank, N.A. She has in-depth knowledge of laws affecting HSAs as well as laws affecting health and welfare benefits, including the ACA, HIPAA, ERISA, and the Internal Revenue Code.Close
Mr. Baum has practiced in the areas of ERISA, employee benefits, executive compensation and employment law for over 30... | Read More
Mr. Baum has practiced in the areas of ERISA, employee benefits, executive compensation and employment law for over 30 years. His expertise includes drafting, amending and administering retirement and other employee benefit plans, preparing summary plan descriptions and employee communications, providing advice on ERISA fiduciary matters, and advising employees on their benefits and legal protections. Mr. Baum received his J.D. from the University of Pennsylvania. He received a B.S. in accounting from the Wharton School of the University of Pennsylvania, graduating summa cum laude. He also received an LL.M. in taxation from the New York University School of Law.Close