Donna Eddwards

King & Spalding LLP


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IRS Notice 2013-54 guidance clarifying impact of Affordable Care Act on HRAs, health FSAs, and employer payment plans

USA - January 2 2014 Notice 2013-54 (the "Notice") provides guidance clarifying the impact of certain market reform provisions of the Affordable Care Act ("ACA") on…

Mark Kelly, Kenneth A. Raskin