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Coordinated Issue Paper I Health insurance deductibility information for self-employed individuals (24 k)
Coordinated Issue Paper II Retroactive adoption of an accident and health plan (18 k)
Group HRA vs. HSA Compares Group HRA to HSA (25 k)
Notice 2002-45 Basic information about Health Reimbursement Arrangements (58 k)
Revenue Ruling 2002-41 Describes basics of Health Reimbursement Arrangements (24 k)
Revenue Ruling 2002-58 Reiterates IRS' position from 1999 Coordinated Issue Papers (11 k)
Revenue Ruling 2003-102 Discusses the deductibility of certain over-the-counter medications through an HRA (47 k)
