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2013

Legislative Resources: Economic Security: Health, Retirement, Life Insurance, Fringe Benefits, and Executive Compensation 5/24/2013
The seventh in a series of papers compiling tax reform options released by the Senate Finance Committee staff.
Legislative & Regulatory News: Legislation introduced in the Senate and House regarding account-based health plans 5/24/2013
Legislative & Regulatory News: Senators Cardin and Enzi introduce FSA cash-out legislation 5/17/2013
Legislative Resources: Senators Cardin and Enzi introduce FSA cash-out legislation 5/17/2013
Legislative Resources: Appointment of New ECFC Board Directors 5/12/2013
Appointment of New ECFC Board Directors 5/12/2013 Announcement in the Washington Post of appointment of Reed Erickson of SelectAccount, Beth Griffin of MasterCard, and John W. Rownd of Optum to the ECFC Board of Directors.
Legislative & Regulatory News: ECFC Alert: IRS releases 2014 inflation-adjusted amounts for HSAs and proposed regulations 5/02/2013
IRS releases 2014 inflation-adjusted amounts for HSAs and proposed regulations regarding the impact of HRAs, HSAs, and wellness programs with respect to MV and affordability determinations
Legislative Resources: IRS Rev. Proc. 2013-25: 2014 Inflation adjusted amounts for HSAs 5/02/2013
Rev. Proc. 2013-25, providing the 2014 inflation-adjusted amounts for health savings accounts (HSAs).
Legislative Resources: IRS Proposed Regulations on MV of Eligible Employer-Sponsored Plans and Other Rules 5/02/2013
Proposed regulations issued by the IRS that address the impact of HRAs, HSAs, and wellness programs with respect to minimum value and affordability determinations.
Legislative Resources: Help the Health Accounts 4/29/2013
ECFC Executive Director Natasha Rankin offers a guest post on LifeProHealth.com encouraging employers to take action now to preserve their employee benefits plans.
Legislative Resources: Retirement and health care: Concerns are off the charts | USA TODAY | April 22, 2013 4/22/2013
ECFC and Executive Director Natasha Rankin highlighted in USA TODAY article by Rodney Brooks regarding retirement and healthcare
Legislative & Regulatory News: Boustany Introduces Medical FSA Improvement Act of 2013 4/18/2013
Legislative & Regulatory News: ECFC Comments Submitted to the House Ways and Means Committee 4/16/2013
Legislative & Regulatory News: Member Action Requested on “Medical Flexible Spending Account (fSA) Improvement Act” Cosponsors 4/12/2013
Congressmen Charles Boustany (R-LA) and John Larson (D-CT) issued a Dear Colleague letter, inviting House members to join as original co-sponsors of their bill, the “Medical Flexible Spending Account (FSA) Improvement Act.”
Legislative & Regulatory News: ECFC Brief: Impact of President Obama’s FY14 Budget Proposal 4/10/2013
Legislative Resources: The President’s Budget for Fiscal Year 2014 4/10/2013
Fiscal Year 2014 Budget released by the Office of Management and Budget
Legislative Resources: ConnectYourCare Took a Stand on Capitol Hill 3/29/2013
ConnectYourCare Took a Stand on Capitol Hill to Protect Businesses’ Access to Affordable, Tax-Advantaged Benefit Plans
Legislative & Regulatory News: ECFC Brief: Senate Vote on Budget Resolution 3/25/2013
The Senate adopted a budget resolution for fiscal year 2014. The final 50 to 49 vote came after an all-night session Thursday-Friday.
Legislative & Regulatory News: Rep. Paulsen & Sen. Johanns introduce Family Health Care Flexibility Act 3/19/2013
Legislative & Regulatory News: Agency Guidance Release on Mandated Benefits and Cost-Sharing Limits 2/22/2013
Final rules on mandated benefits and new cost-sharing limits were released this week by the agencies.
Legislative Resources: Patient Protection and Affordable Care Act Standards - Final Rule 2/22/2013
Legislative & Regulatory News: FAQs Issued on ACA Implementation 1/25/2013
Legislative Resources: FAQs about Affordable Care Act Implementation (Part XI) 1/25/2013
Additional Frequently Asked Questions (FAQs) were issued, compiled by the Departments of Labor, Health and Human Services (HHS), and the Treasury, regarding implementation of various provisions of the Affordable Care Act, including stand-alone HRAs and the use of HRAs to purchase individual policies.
Legislative Resources: IRS Revenue Notice 2013-8 1/16/2013
The enactment of the American Taxpayer Relief Act (ATRA) of 2012 restored parity to the monthly transit limit (raising it from $125 to $240 for the 2012 taxable year). In response to previously published IRS guidance retroactively increasing the combined transit pass and commuter highway vehicle (transit) monthly limit from $125 to $240 for the 2012 tax year, the IRS has issued IRS Notice 2013-8. Notice 2013-8 provides detailed assistance to employers who, in 2012, provided transit benefits in excess of the $125 per month that was less than or equal to the new $240 monthly transit limit.
Legislative & Regulatory News: Commuter-Transit Benefit Retroactivity - IRS Revenue Notice 2013-8 1/16/2013
Press Releases: H.R. 8, The American Taxpayer Relief Act of 2012 (ATRA) 1/14/2013
Statement of Natasha Rankin, Executive Director, Employers Council on Flexible Compensation (ECFC) regarding inclusion of provisions related to tax-advantaged benefits in H.R. 8, the American Taxpayer Relief Act (ATRA) of 2012.
Legislative & Regulatory News: H.R. 8 The American Taxpayer Relief Act of 2012 (ATRA) 1/14/2013
Legislative Resources: Full Summary of the Provisions in ATRA as of January 1, 2013 1/14/2013
Legislative Resources: Congressional Budget Office (CBO) Estimate of the Budgetary Effects of H.R. 8 1/14/2013
Congressional Budget Office (CBO) Estimate of the Budgetary Effects of H.R. 8, the American Taxpayer Relief Act of 2012, as passed by the Senate on January 1, 2013.
Legislative Resources: H.R. 8 The American Taxpayer Relief Act of 2012 (ATRA) - Final Legislation 1/14/2013
Legislative Resources: Certifications Aid Navigation of the Affordable Care Act Maze 1/11/2013
Legislative Resources: Revenue Procedure 2013-15 1/11/2013
Legislative & Regulatory News: American Taxpayer Relief Act of 2012 - Commuter Benefit and Adoption Assistance Program Adjustments 1/11/2013
The IRS has released additional annual inflation adjustments and other tax changes for tax year 2013.
Legislative Resources: Parity Between the Transit and Parking Portions of the Commuter Benefit 1/04/2013
Commuter Benefits Work for Us Coalition commends Congress for restoring parity between the transit and parking portions of the commuter benefit.
Legislative Resources: H.R. 8 1/01/2013
Draft of H.R. 8 as of December 31, 2012
Legislative Resources: ATRA of 2012 Summary 1/01/2013
Summary of tax provisions in the American Taxpayer Relief Act of 2012 as of December 31, 2012.
Legislative Resources: ATRA Health Provisions 1/01/2013
Outline of Medicare and other health provisions in the American Taxpayer Relief Act of 2012 as of December 31, 2012.

2012

Legislative Resources: 13 Ways to Save Money in 2013 12/26/2012

This article also appeared on:
Legislative Resources: ECFC Comment Letter on HHS Released Proposed Rule on November 26, 2012 12/21/2012
ECFC response to the Department of Health and Human Services (HHS) on the proposed rule on standards related to essential health benefits, actuarial value, and accreditation. View the proposed rule here.
Legislative Resources: ECFC Comment Letter on Recently Released Proposed Rule on Benefit and Payment Parameters for 2014 12/21/2012
ECFC response to the Department of Health and Human Services (HHS) on the proposed rule on PPACA regarding benefit and payment parameters. View the proposed rule here.
Legislative Resources: Deadline to Spend Healthcare FSA Funds 12/19/2012
Legislative Resources: Your Money - Use it or Lose it: 10 Surprising Ways to Drain FSAs 12/13/2012
This article also appeared on:
Legislative Resources: Podcast: 5 End-of-the-Year Tips to Avoid FSA Losses 12/12/2012
Legislative Resources: Tips on how to use your Flexible Spending Account 12/09/2012
Legislative Resources: HHS Releases Proposed Rule on Benefit and Payment Parameters for 2014 12/07/2012
Proposed Rule on Patient Protection and Affordable Care Act; HHS Notice of Benefit and Payment Parameters for 2014
Legislative Resources: Gas Money as Medical Expense? 12/06/2012
This article also appeared on Smartmoney.com as “Gas Money as Medical Expense” on December 6, 2012.
Legislative Resources: A Beneficial Way to Pay for Health Care 11/28/2012
Legislative Resources: Proposed Rule on Standards Related to Essential Health Benefits, Actuarial Value, and Accreditation 11/26/2012
Legislative & Regulatory News: HHS Releases Proposed Rules on ACA Implementation 11/21/2012
Legislative Resources: HHS Releases Proposed Rules on ACA Implementation 11/21/2012
On November 20, 2012, the Administration issued a series of proposed rules to implement the Affordable Care Act (ACA).
Legislative Resources: New Healthcare Flexible Spending Account Rules for 2013, Use-It-Or-Lose-It Still Undecided 11/16/2012
ECFC News: ECFC Newsletter: Guest Editorials - Fall 2012 11/15/2012
ECFC News: ECFC Newsletter: Full Version - Fall 2012 11/15/2012
ECFC News: ECFC Election Statement 11/07/2012
ECFC extends congratulations to President Obama and expresses support for benefit choice for employers and employees.
Legislative Resources: HSAs Build Long-Term Wealth with Tax-Favored Savings 11/02/2012
Legislative Resources: The Best Ways to Max out Your FSA Before the Year’s End 11/02/2012
Legislative Resources: Romney, Obama Skip Benefits Questionnaire 10/29/2012
Registration is required to view the article. Registration is free of charge.
Legislative Resources: ECFC Commuter Benefit Parity Tool Kit 10/12/2012
Tool Kit for ECFC members to reach out to Senate and House delegations during lame duck session
ECFC News: Today’s Teleconference: DOMA and Flexible Compensation and Welfare Plans 10/10/2012
Join guest speaker, Dan Brandenburg, Saul Ewing LLP, to discuss Administrative and Tax Issues Surrounding DOMA and Flexible Compensation and Welfare Plans.
Teleconference will take place October 10, 2012, 1:00-2:00 p.m. EST.
Legislative & Regulatory News: ECFC Letter to HHS, Treasury, and DOL Seeking Joint Guidance on HRAs 10/04/2012
Legislative Resources: ECFC Letter Requesting HRA Guidance 10/02/2012
Sent on October 1, 2012 to Secretaries of Health and Human Services, Treasury, and Labor.
ECFC News: ECFC Newsletter-Summer 2012 9/14/2012
Legislative Resources: Summary of Benefits and Coverage and Uniform Glossary | Issued February 14, 2012 9/07/2012
Summary of Benefits and Coverage (SBC) and Uniform Glossary
Legislative Resources: ECFC’s Review of the 2012 Democratic Platform 9/05/2012
View the entirety of the 2012 Democratic Platform and read more about the specific planks related to tax-advantaged accounts and the employee tax exclusion for employer provided health care
Legislative Resources: ECFC’s Review of the 2012 GOP Platform 8/31/2012
View the entirety of the 2012 GOP Platform and read more about the specific planks related to tax-advantaged accounts and the employee tax exclusion for employer provided health care
Legislative Resources: Additional ECFC Members’ Comment Letters on Use-It-or-Lose-It Requirement 8/29/2012
The IRS has solicited comments on modifying (and perhaps eliminating) the use-or-lose-it requirement, due by August 17, 2012. Following are the letters submitted by ECFC members in response to this request. [Letters added since October 2012]
Legislative Resources: ECFC Members’ Comment Letters on Use-It-or-Lose-It Requirement 8/28/2012
The IRS has solicited comments on modifying (and perhaps eliminating) the use-or-lose-it requirement, due by August 17, 2012. Following are the letters submitted by ECFC members in response to this request.
Legislative Resources: ECFC Comment Letter on Internal Revenue Service (IRS) Notice 2012-38 8/28/2012
ECFC response to Internal Revenue Service (IRS) Notice 2012-38, providing comments in response to Notice 2012-38 on potential guidance to update Rev. Rul. 2006-57 regarding the use of debit cards in the provision of qualified transportation benefits under Code Section 132.
Legislative & Regulatory News: ECFC is taking part in The Pension Forum’s presidential candidate questionnaire 8/24/2012
Legislative Resources: Future of Benefits a Critical Issue in Presidential Election 8/20/2012
Registration is required to view the article. Registration is free of charge.
Legislative Resources: ECFC Use-It-Or-Lose-It Tool Kit 8/15/2012
To build additional support for a modification to the use-it-or-lose-it rule, ECFC encourages its member companies to consider sending their own comment letters to the IRS and to request that plan sponsors do the same. ECFC has developed a tool kit, which you can use in crafting letters to the IRS and/or requesting that plan sponsors do the same.
Legislative Resources: Flex-Related Legislation Update 8/08/2012
To assist in your lobbying activities, this is an updated list of Flex-Related legislation that reflects recent additional cosponsors of legislation whose names are highlighted in yellow text, and includes H.R. 6066, the Commuter Savings Act of 2012, introduced by Representative Nan Hayworth (R-19, NY), which extends transit parity.
Legislative Resources: ECFC Suggested SBC Template and Approach. 8/08/2012
This should NOT be used for SBC disclosures “as is.” Rather, it is intended to illustrate to the agencies how the current template should be modified to reflect the unique nature of HRA benefits.
Legislative Resources: ECFC Letter on the SBC Rules 8/08/2012
The letter sets forth recommendations on 1) exempting HRAs/FSAs from the SBC Rules; 2) in the absence of an exemption, authorizing a proposed safe harbor compliance method for HRA/FSA-only SBCs; and 3) clarifying the manner in which HRA/FSA information can be combined with major medical coverage on a single SBC.
Legislative Resources: ECFC Comment Letter on Internal Revenue Service (IRS) Notice 2012-40 8/07/2012
ECFC response to Internal Revenue Service (IRS) Notice 2012-40, expressing ECFC’s support for a modification to the use-it-or-lose-it rule by allowing individuals to roll over unused balances, which ECFC firmly believes is within the IRS’ regulatory authority to do.
Legislative & Regulatory News: JCT Estimated Revenue Effects chart of the “Family and Business Tax Cut Certainty Act of 2012.” 8/02/2012
Legislative & Regulatory News: Senate Finance Committee Markup Scheduled for “Family and Business Tax Cut Certainty Act of 2012” 8/02/2012
The Senate Committee on Finance has scheduled a markup on August 2, 2012, of the “Description of the Family and Business Tax Cut Certainty Act of 2012,” a bill to amend the Internal Revenue Code of 1986 to provide extend certain expiring provisions. This document, which is prepared by the staff of the Joint Committee on Taxation, describes the provisions of the bill, including a proposal for parity for mass transit and parking benefits (page 6).
Legislative & Regulatory News: ECFC Commuter Transit Parity and The Family and Business Tax Cut Certainty Act of 2012 8/01/2012
Legislative Resources: Congressional Budget Office Releases New Analyses on the Affordable Care Act (ACA) 7/24/2012
Legislative Resources: IRS Notice 2012-40 Guidance Related to 2500 FSA Salary Reduction Cap and Use It or Lose It 7/17/2012
The IRS issued guidance in the form of IRS Notice 2012-40 regarding the $2,500 limit for health FSA salary reductions.
Legislative Resources: Account-Based Plans Exempted from Wisconsin DHS Medicaid Reporting 7/10/2012
Legislative & Regulatory News: Update on MAP-21 “Moving Ahead for Progress in the 21st Century Act” 7/06/2012
Update on the passage of MAP-21, including the outcome for the transit provision. Read more about it here…
Legislative Resources: H.R. 6606-The Commuter Savings Act 7/06/2012
To amend the Internal Revenue Code of 1986 to extend the parity between the exclusion from income for employer-provided mass transit and parking benefits.
Legislative & Regulatory News: Introduction of H.R. 6606-The Commuter Savings Act 7/06/2012
The newly introduced transit legislation, H.R. 6606-the Commuter Savings Act, will amend the Internal Revenue Code of 1986 to extend the parity between the exclusion from income for employer-provided mass transit and parking benefits.
Legislative & Regulatory News: Analysis of the Supreme Court ruling on the Affordable Care Act (ACA) 6/29/2012
An analysis of June 28, 2012 Supreme Court ruling on the Affordable Care Act (ACA) prepared by Mehlman Vogel Castagnetti Inc. and made available to you as a member of the Employers Council on Flexible Compensation. The analysis summarizes the majority and dissenting opinions on the four questions before the court, its impact on various health care sectors, and implications for Congressional activity.
ECFC News: Supreme Court’s ACA Decision Reaffirms Need for Flexible Benefit Plans for Healthcare Solutions 6/28/2012
The Supreme Court’s decision upholding the Affordable Care Act (ACA) reaffirms the need for employer-based plans to operate efficiently and effectively to provide the most valuable coverage possible to employees through flexible benefit and individual account plans, and the Employers Council on Flexible Compensation remains committed to advocating for these tax-advantaged accounts.
Legislative & Regulatory News: Supreme Court’s ACA Decision Reaffirms Need for Flexible Benefit Plans for Healthcare Solutions 6/28/2012
Legislative Resources: Special Supreme Court (SCOTUS) Update: It’s a Whole New World for Flex 6/28/2012
At approximately 10:00 a.m. this morning, the Supreme Court released its long-awaited decision on the Affordable Care Act (ACA). In the 5-4 decision authored by Chief Justice Roberts, the Supreme Court found that the individual mandate provisions of the ACA were constitutional as a tax. The relevant quote from the section on the mandate is as follows: “Our precedent demonstrates that Congress had the power to impose the exaction in Section 5000A under the taxing power, and that Section 5000A need not be read to do more than impose a tax. This is sufficient to sustain it.”
Legislative Resources: ObamaCare Calls Flexible Spending Account Use-It-Or-Lose-It Rule Into Question 6/19/2012
Legislative Resources: ECFC Position Letter to Chairman Camp on H.R. 436, the Health Care Cost Reduction Act of 2012 6/07/2012
ECFC advocates for elimination of the use-it or lose it rule and repeal of the OTC prescription requirement. On June 6, 2012, ECFC sent this letter to Ways & Means Committee Chairman Camp and House Leaders expressing support for the policy changes contained in H.R. 436.
Legislative & Regulatory News: H.R. 436 Amended on June 1, 2012 6/06/2012
Combined four separate bills covering the use-or-lose it provision, OTC medication reimbursements, federal excise taxes on medical devices, and repayments of federal premium subsidies provided to low-income and middle-class uninsured individuals.
Legislative Resources: Statement of Administrative Policy | H.R. 436 - Health Care Cost Reduction Act of 2012 6/06/2012
On June 6, 2012, the Obama Administration issued a Statement of Administration Policy (SAP), which focused on the offset of costs incurred by H.R.436 and expressed the President Obama’s intent to veto the bill.
Legislative & Regulatory News: Update on Transportation Conference-Action Requested 5/31/2012
Legislative & Regulatory News: House Ways & Means Committee Completes Mark-Up 5/31/2012
Legislative & Regulatory News: House of Representative Activities Related to FSAs and HSAs 5/30/2012
The ECFC wants to keep you informed about important developments in the House of Representatives related to health flexible spending accounts (FSAs) and health savings accounts (HSAs).
Legislative & Regulatory News: Ways and Means Committee Markup of Health Care Legislation 5/30/2012
Washington, DC - Today, Ways and Means Chairman Dave Camp (R-MI) announced a meeting of the Committee to be held in Room 1100 Longworth House Office Building on Thursday, May 31, 2012, at 10:00 AM.
Legislative Resources: IRS Notice 2012-38 Request for Comments on Use of Electronic Media to Provide Transportation Fringe 5/29/2012
The Treasury and the IRS have become aware that changes in fare media and transit benefit administration may have created the need for concerning the specific situations described in Rev. Rul. 2006-57, which provides guidance on the use of smartcards, debit or credit cards, or other electronic media to provide qualified transportation fringes under sections 132(a)(5) and (f) of the Internal Revenue Code (effective on January 1, 2012).

Developments in technology; an increase in the number of transit systems and third parties providing electronic media for transit use; and the trend away from use of paper fare media provide a basis for concluding that the four situations described in Rev. Rul. 2006-57 may not cover the full range of available electronic media for providing fare media.

Treasury and the IRS request comments on how electronic media may meet the statutory requirements under section 132(f) for providing transit benefits, either as vouchers or transit passes or through bona fide cash reimbursement arrangements in a manner other than those described in situations one through four in Rev. Rul. 2006-57. Also, Treasury and the IRS request comments on the availability of terminal-restricted cards and any other electronic media qualifying as vouchers or transit passes for purposes of determining whether such items are readily available and, therefore, cash reimbursement arrangements for providing transit benefits should be prohibited. Finally, Treasury and the IRS request comments on challenges employers encounter in transitioning from paper transit passes or vouchers to electronic media that qualify as vouchers or transit passes, or from cash reimbursement arrangements to electronic media qualifying as transit passes or vouchers.

Notice 2012-38 will be published in the Internal Revenue Bulletin 2012-24 on June 6.
ECFC News: ECFC Newsletter - May 2012 5/15/2012
Legislative Resources: 2012 Transportation Conferees (PDF File) 5/14/2012
Legislative Resources: 2012 Transportation Conferees (Word File) 5/14/2012
Legislative & Regulatory News: Transportation Benefits Parity Amendment Letter – April 2012 5/14/2012

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