HSAs. Distributions from an HSA may be used to pay eligible long-term care insurance premiums or to pay for qualified long-term care services.

For plan years beginning in 2022, a cafeteria plan may not allow an employee to request salary reduction contributions for a health FSA in excess of $2,850.

A cafeteria plan that doesn’t limit health FSA contributions to the dollar limit isn’t a cafeteria plan and all benefits offered under the plan are includible in the employee’s gross income.

. See section 214 of the Taxpayer Certainty and Disaster Tax Relief Act of 2020 for information about temporary COVID-19 relief for health and dependent care FSAs. This legislation allows plans to be amended to provide the following relief to participants. .

Allow a 12-month grace period for unused benefits or contributions in health and dependent care FSAs for plan years ending in 2020 or 2021. Συνέχεια ανάγνωσης For more information, see Notice 2012-40, 2012-26 I →

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