EBIA Weekly Archives - Cafeteria Plans

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Results (522 articles found)


  1. IRS Explains Why Standard Mileage Rate for Medical Expenses Is Substantially Less Than Rate for Business Expenses
    From the April 09, 2009 EBIA Weekly
    This IRS information letter explains why the standard mileage rate used to determine medical expense deductions is substantially lower than the rate used to determine business expense deductions. For 2009, the standard mileage rate for medical expenses is 24 cents ...
    [IRS Information Letter 2009-0053 (Jan. 27, 2009)]
  2. Breast Pumps Used for General Health Are Not Medical Care Expenses
    From the April 09, 2009 EBIA Weekly
    This information letter responds to a letter recommending that the IRS allow breast pumps and related equipment to be reimbursed under a health FSA. The information letter explains that health FSA funds generally must be used for medical care, which ...
    [IRS Information Letter 2009-0033 (Mar. 4, 2009)]
  3. IRS Discusses Deductibility of Nursing Home Care for Individual With Alzheimer's Disease
    From the March 19, 2009 EBIA Weekly
    This Information Letter addresses the deductibility of expenses paid to care for an individual with Alzheimer’s disease who was in an assisted care program. Under Code Section 213, expenses paid for medical care of the taxpayer, spouse, or ...
    [IRS Information Letter 2009-0010 (Dec. 18, 2008)]
  4. May we include as part of our HSA program a debit card for paying and reimbursing medical expenses?
    From the March 05, 2009 EBIA Weekly
    QUESTION: Our company contributes to its eligible employees’ HSAs, but we are concerned that many employees may be using their HSAs to pay for nonmedical expenses. Can we try to discourage our employees’ nonmedical spending by adding a ...
  5. What benefits can we offer under our company's cafeteria plan?
    From the February 26, 2009 EBIA Weekly
    QUESTION: Our company maintains a premium-only cafeteria plan (POP) under which employees who elect company-sponsored major medical coverage can pay their share of the premiums with pre-tax dollars. We are thinking of amending our cafeteria plan to ...
  6. New Law Establishes Additional Special Enrollment Rights, Notice, and Disclosure Obligations for Group Health Plans
    From the February 05, 2009 EBIA Weekly
    On February 4, 2009, President Obama signed into law the Children’s Health Insurance Program Reauthorization Act of 2009, which extends and expands the state children’s health insurance program (CHIP). Among other things, the new law allows ...
    [Children's Health Insurance Program Reauthorization Act of 2009, Pub. L. No. 111-3 (Feb. 4, 2009)]
  7. Expenses Incurred to Father Children Through Unrelated Egg Donor and Gestational Carriers Were Not for Medical Care
    From the February 05, 2009 EBIA Weekly
    In this case, the Tax Court considered whether a taxpayer could deduct expenses of fathering children through unrelated gestational carriers using in vitro fertilization (IVF) of an anonymous donor’s eggs with his sperm. The taxpayer had two children ...
    [Magdalin v. Comm'r, T.C. Memo. 2008-293 (2008)]
  8. Where can our health FSA participants use debit cards to pay for medical care expenses?
    From the January 29, 2009 EBIA Weekly
    QUESTION: Our company is thinking about implementing a debit card program under our health FSA. I understand that IRS guidance restricts use of these cards to certain merchants. Where can our health FSA participants use debit cards to pay for ...
  9. Updated IRS Procedures for Issuing Letter Rulings, Determination Letters, and Other Employee Plan Guidance
    From the January 22, 2009 EBIA Weekly
    Internal Revenue Bulletin 2009-1 contains the annual update and restatement of eight IRS revenue procedures that govern letter rulings, information letters, determination letters, and other IRS guidance, including guidance about employee plans. Each revenue procedure supersedes its 2008 counterpart. ...
    [Rev. Procs. 2009-1 through 2009-8, 2009-1 I.R.B. 1 (Jan. 5, 2009)]
  10. White House Asks Agencies to Delay Publication, Effective Dates of Regulations Pending Review
    From the January 22, 2009 EBIA Weekly
    On Inauguration Day, President Obama’s Chief of Staff issued a memorandum to executive department agencies and heads, advising them of the President’s plan for managing the Federal regulatory process so as to give his appointees and ...
    [Memorandum for the Heads of Executive Departments and Agencies, 74 Fed. Reg. 4435 (Jan. 26, 2009)]

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