# Application of HIPAA Group Market Portability Rules to Health Flexible Spending Arrangements
> **IRS** · Clarification of regulations. · Published 1997-12-29 · 62 FR 67688
## Document
- **Document number:** 97-33602
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 62 FR 67688
- **CFR reference:** 26 CFR 54
- **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).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1997/12/29/97-33602/application-of-hipaa-group-market-portability-rules-to-health-flexible-spending-arrangements)
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