
Health Reimbursement Arrangement HRA Rules
Employers must follow specific rules when offering Health Reimbursement Arrangements. Read more about rules for plan design and taxes.

History of flexible spending accounts (FSAs)
The History of Flexible Spending Accounts, or FSAs, goes back to the late 1960s, as inflation and other factors increased the cost of health benefits

History of Health Savings Accounts - MSAs to HSAs
The History of Health Savings Accounts, or HSAs, goes back to the 1980s and 1990s when Congress began discussing Medical Savings Accounts (MSAs)...

What is CMS (Centers for Medicare & Medicaid Services)?
CMS (Centers for Medicare Medicaid Services) is the U.S. federal agency that administers Medicare, Medicaid, and

Annual and Lifetime Limits for HRAs
How PHS Act Section 2711 Annual and Lifetime Limits apply to Stand-alone HRA accounts, Health Reform, PPACA, Health Reimbursement Arrangements

What is the National Federation of Independent Business (NFIB)?
The National Federation of Independent Business (NFIB) is a small business association representing small and independent businesses. A nonprofit, no

Self-Employed Can Take Tax Deduction for Individual Health Insurance
This should not be taken as legal or tax advice. Eligible self-employed individuals can use the self-employed health insurance deduction to reduce t

Why McDonald's Should Give Its Low-wage Employees the Ability to Purchase Major Medical Individual Health Insurance Tax Free
Note: This should not be taken as tax or legal advice. McDonalds currently offers low-wage employees Mini-Meds (limited benefit health plans) for $1
What is NASE (National Association for the Self-Employed)?
Note: This should not be taken as tax or legal advice. The National Association for the Self-Employed (NASE) is a nonprofit organization that provid



