ThomsonReuters

MARCH 17, 2021

QUESTION: Next year, our company will set up an HRA and a health FSA covering the same employees. In what order should reimbursements be paid from these two plans? ANSWER: Unless you design your plan differently, the general ordering rule is that expenses are paid first from the HRA, until the HRA balance is exhausted, and then from the health FSA. However, this general rule makes it more likely that unused health FSA funds will be forfeited, especially in health FSAs that do not allow carryover

119

119

ThomsonReuters

MARCH 17, 2021

Form 8915-E (Qualified 2020 Disaster Retirement Plan Distributions and Repayments) and Instructions (2020); Form 8915-D (Qualified 2019 Disaster Retirement Plan Distributions and Repayments) and Instructions (2020); Form 8915-C (Qualified 2018 Disaster Retirement Plan Distributions and Repayments) and Instructions (2020); Form 8915-B (Qualified 2017 Disaster Retirement Plan Distributions and Repayments) and Instructions (2020); Form 8915-A (Qualified 2016 Disaster Retirement Plan Distributions a

93

93

ThomsonReuters

MARCH 17, 2021

IRS Form 8889 (Health Savings Accounts (HSAs)) and Instructions (2020); Publication 969 (Health Savings Accounts and Other Tax-Favored Health Plans (for use in preparing 2020 returns)). Form 8889. Instructions. Publication 969. The IRS has released the 2020 version of Form 8889 (Health Savings Accounts (HSAs)) and its instructions, and has updated Publication 969 (Health Savings Accounts and Other Tax-Favored Health Plans) for 2020 tax returns.

52

52

ThomsonReuters

MARCH 17, 2021

Modifications to the HIPAA Privacy Rule to Support, and Remove Barriers to, Coordinated Care and Individual Engagement, 45 CFR Parts 160 and 164, 86 Fed. Reg. 13683 (March 10, 2021). Available at [link]. HHS has extended the public comment period for proposed HIPAA privacy regulations (see our Checkpoint article ) that, among other changes, would modify the individual right to access protected health information (PHI), revise the Notice of Privacy Practices, and clarify health plans’ use and dis

52

52

Speaker: Susan Spencer, Principal of Spencer Communications

Intent signal data can go a long way toward shortening sales cycles and closing more deals. The challenge is deciding which is the best type of intent data to help your company meet its sales and marketing goals. In this webinar, Susan Spencer, fractional CMO and principal of Spencer Communications, will unpack the differences between contact-level and company-level intent signals.

Marketability

ThomsonReuters

MARCH 17, 2021

Richard R. Jones, FASB Chair. FASB Chair Richard Jones joined the board amid the COVID-19 pandemic about nine months ago, an unprecedented time in the nation and worldwide that is still unfolding. Jones spoke with Thomson Reuters in March 2021 about the board’s priorities and review of revenue, leases, and credit loss rules amid economic uncertainty.

Start-ups 64

Start-ups Technology Compliance Banking 64