IRS Clarifies FSA Relief and Provides Flexibility for Health Plan Elections
On February 18, the IRS released Notice 2021-15 (the Notice) to clarify the application of the Flexible Spending Account (FSA) relief provided for under the Taxpayer Certainty and Disaster Relief Tax Act of 2020 (the Act). The Notice also provides additional flexibility under Internal Revenue Code Sec. 125 for group health plans.
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