Consumer-Driven Health Care: An Update on the Rules

On Friday, September 13, 2013, the IRS issued guidance that dramatically altered the requirements for some account-based consumer-driven health plans. In addition, on October 31, 2013 the IRS issued guidance permitting a limited carryover for health care flexible spending accounts (FSAs). To assist you in understanding the practical implications of the new guidance we have crafted this 1-hour recorded webinar that looks at the revised rules for consumer-driven health plans. The webinar includes the following topics:

Health Flexible Spending Accounts (FSAs)- a quick review of the basic rules, a look at how healthcare reform has changed several of those the requirements and a look at the new $500 maximum permitted carryover.

Health Reimbursement Arrangements (HRAs) – a quick review of the basic rules, a summary of the new integration rules for HRAs and a look at one type of HRA is no longer permitted.

Health Savings Accounts (HSAs) – a brief summary of the basic rules along with a summary of what’s new for 2014

When you register to listen to the recorded webinar, you will receive links to the recording and a copy of the presentation slides. The recorded webinar and handouts will be available from February 20, 2014 through December 31, 2014. To listen to the webinar, please click on the link provided below. You will be asked to register to access the presentation; however approval will be virtually immediate.

Next Recorded Webinar: Considerations When Evaluating a Private Exchange - March 13

CE Credits

This program is being submitted for 1 recertification credit hour through the HR Certification Institute. The approval process takes approximately 4 weeks. Instructions on how you can obtain the program ID number which you may include on your recertification application form, are provided at the end of the webcast. For more information about certification or recertification, please visit the HR Certification Institute homepage at The use of this seal is not an endorsement by HR Certification Institute of the quality of the program. It means that this program has met HR Certification Institute’s criteria to be pre-approved for recertification credit.

About the Speakers

Ms. Kara Badyna is a Compliance Consultant with the Eastern Region of Gallagher Benefit Services where she lends more than 13 years of employee benefits and compliance expertise to the regional compliance team. She joined the GBS Regional Compliance staff in September 2010. Kara is responsible for conducting research of federal, state and local legislation and regulations that impact employer-sponsored health and welfare plans, and offering relevant compliance assistance to GBS Eastern Region consultants and their clients. She also contributes to the region’s educational efforts through internal and client training.

Ms. Mandy Bartoshesky, J.D., M.P.H. is an Area Vice President, Regional Compliance for the Eastern Region of Gallagher Benefit Services. She heads the department responsible for providing compliance assistance on health and welfare plans to GBS consultants and their clients in the Eastern Region. She joined GBS in 2008. Prior to joining GBS, Mandy was an attorney for the United States Department of labor, Employee Benefits Security Administration in Washington, DC, where she was responsible for providing compliance and technical assistance to the regulated community and Regional Offices of EBSA and for participating in the development of regulations and other interpretive guidance.

Ms. Beth Ulrich is an Area Assistant Vice President, Compliance Counsel, for Gallagher Benefit Services’ Eastern Region Compliance team. She joined GBS in February 2013. Prior to joining GBS, Beth was an Investigator with the U.S. Dept. of Labor, Employee Benefits Security Administration (EBSA) in Philadelphia, PA. EBSA is responsible for administration of Title I of ERISA, and as an Investigator, Beth conducted complex civil and criminal investigations of ERISA retirement and welfare benefit plans. Beth has also worked in state government, where she held positions in accounting, budget, and contract compliance. Beth earned a B.A. from the University of Pittsburgh, as well as a J.D. and LL.M. (Master of Laws) in Taxation from Temple University.

Gallagher Benefit Services Event

Andy Jackson