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 premium CLE webinar with Q&A

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Conducted on Tuesday, November 19, 2013

Recorded event now available

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Course Materials

This CLE course 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.


The ACA affects employee HSA, HRA and FSA healthcare accounts in terms of new compliance mandates and tax impacts. New DOL/IRS guidance provides direction on how these account plans are changed by, and can be used in conjunction with, ACA reforms.

Examples include the fact that stand-alone HRAs are generally no longer permitted. HRAs can be integrated with group plans, even those sponsored by a different employer, or are allowed as stand-alone retiree-only plans. FSAs are exempt from ACA reforms if they are offered under a cafeteria plan and qualify as excepted benefits.

Employers are deciding now what their healthcare plans will look like as the ACA is fully implemented and the exchanges are up and running. Counsel must consider the future of defined contribution plans and how they fit into their clients’ health benefit plan offerings.

Listen as our authoritative panel of benefits practitioners discusses the impact of the ACA on employee HSA, HRA and FSA healthcare accounts, the new DOL/IRS guidance on ACA compliance for these accounts, and the future of defined contribution healthcare plans.



  1. Overview of HSA, HRA, FSA trends
  2. Impact of ACA on employee account-based arrangements: compliance requirements
    1. Health savings accounts (HSAs)
    2. Health reimbursement accounts (HRAs)
    3. Flexible spending accounts (FSAs)
  3. New DOL/IRS guidance: DOL Tech. Rel. 2013-03 and IRS Notice 2013-54
  4. 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
Kenneth A. Mason

Spencer Fane

Mr. Mason heads the firm’s Employee Benefits Group. He concentrates his practice on ERISA and other aspects of...  |  Read More

Kappenman, Elizabeth
Elizabeth Kappenman
Senior Counsel
Wells Fargo & Company

Ms. Kappenman supports the Health Savings Account (HSA) product offered by Wells Fargo Bank, N.A.  She has...  |  Read More

Baum, Stanley
Stanley Baum

Of Counsel
Cary Kane

Mr. Baum has practiced in the areas of ERISA, employee benefits, executive compensation and employment law for over 30...  |  Read More

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