Application of HIPAA Group Market Portability Rules to Health Flexible Spending Arrangements
other · IRS · Rule · Published 1997-12-29 · 62 FR 67688
Document
Document number
97-33602
Federal Register citation
62 FR 67688
CFR reference
26 CFR 54
Type
Rule
Action
Clarification of regulations.
Category
other
Sub-agency
IRS
Publication date
1997-12-29
Abstract
This document clarifies that it is appropriate to treat benefits under certain health flexible spending arrangements as excepted benefits for purposes of the group market portability provisions added by the Health Insurance Portability and Accountability Act of 1996 (HIPAA).