Publications

IRS Notice 2015-87: Additional Guidance on HRAs, ACA Reporting, Health FSA Carryovers and More

January 29, 2016

In December of 2015, the IRS issued IRS Notice 2015-87 (Notice) which provides employers clarifying guidance on Affordable Care Act (ACA) topics ranging from health reimbursement arrangements (HRAs), employer shared responsibility clarifications, information reporting, and additional guidance regarding the health FSA carryover rules. This client alert will highlight the topics covered in the Notice.

 

To read the full alert, download the PDF.