IRS Guidance
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- IRS Notice 89-110: Fringe Benefit Guidance
- IRS Notice 89-111: Reporting Dependent Care Assistance
- IRS Notice 90-24: Section 6039D Reporting Requirements
- IRS Notice 90-66: Section 129 Notice on Fair Market Value
- Notice 97-9: Adoption Assistance
- IRS Notice 2002-24: Section 6039D Reporting Requirements
- IRS Notice 2002-45: Health Reimbursement Arrangements
- Notice 2004-2: Health Savings Accounts
- Notice 2004-16: Reporting for Electronic Reimbursements of Payments Made Through FSAs and HRAs
- Notice 2004-23: Preventive Health Care Allowed Under a High Deductible Health Plan
- Appendix
- Notice 2004-50: Health Savings Accounts — Additional Qs & As
- Notice 2005-42: Cafeteria Plans – Modification of Application of Rule Prohibiting Deferred Compensation Under a Cafeteria Plan
- Notice 2005-83: Section 223 – Health Savings Accounts: Part III – Administrative, Procedural, and Miscellaneous
- Notice 2005-86: Health Savings Account Eligibility During A Cafeteria Plan Grace Period Part III – Administrative, Procedural, and Miscellaneous
- Notice 2006-69: Debit Cards Used to Reimburse Participants in Self-insured Medical Reimbursement Plans and Dependent Care Assistance Programs
- IRS Notice 2007-22: Health Savings Accounts
- IRS Notice 2008-51: Health Savings Accounts — HSA Funding Distribution from an Individual's Individual Retirement Account (IRA) or Roth IRA to a Health Savings Account (HSA)
- IRS Notice 2008-52: Health Savings Accounts — Annual HSA Contribution Limit
- Rev. Rul. 2002-32
- Rev. Rul. 2003-43: Reimbursements Made Through Debit and Credit Cards
- Rev. Rul. 2003-102: Reimbursements for Non-Prescription Medications
- Rev. Rul. 2003-106: Use of Electronic Receipts in Employer Reimbursement Arrangements
- Rev. Rul. 2004-38: Interaction of Health Savings Accounts and Prescription Drug Plans
- Rev. Rul. 2004-45: Health Savings Accounts — Interaction With Other Health Arrangements
- Rev. Rul. 2005-24: Tax Treatment of Unused Reimbursement Plan Balances
- Rev. Rul. 2005-25: Contributions of Spouses to Health Savings Accounts
- Rev. Rul. 2006-36: Section 105 — Amounts Received Under Accident and Health Plans (Also Section 106 — Contributions by Employers to Accident and Health Plans)
- Rev. Rul. 2006-56 (Nov. 9, 2006)
- Rev. Rul. 2006-57 (Nov. 20, 2006)
- Rev. Proc. 2004-29
- Rev. Proc. 2005-31
- Rev. Proc. 2009-47
- Rev. Proc. 2009-54
