Table of Contents

• Notice 2005-83
  • PURPOSE
  • BACKGROUND AND APPLICATION
  • EFFECT ON OTHER DOCUMENTS
  • DRAFTING INFORMATION
• Notice 2005-86
  • PURPOSE
  • BACKGROUND
    • Cafeteria Plans
    • Cafeteria Plan Grace Period
    • Interaction Between HSAs and Health FSAs
  • OPTIONS AVAILABLE TO AN EMPLOYER
    • (1) General Purpose Health FSA During Grace Period
    • (2) Mandatory Conversion from Health FSA to HSA-compatible Health FSA for All Participants
  • TRANSITION RELIEF
  • EFFECT ON OTHER DOCUMENTS
  • DRAFTING INFORMATION
• Notice 2005-89
  • BACKGROUND
  • TRANSIENT BASIS REQUIREMENT
  • EFFECTIVE DATE
  • PAPERWORK REDUCTION ACT
  • DRAFTING INFORMATION
• Rev. Proc. 2005-72
  • SECTION 1. PURPOSE
  • SEC. 2. SCOPE
  • SEC. 3. TABLES OF DISCOUNT FACTORS
  • DRAFTING INFORMATION
• Rev. Proc. 2005-73
  • SECTION 1. PURPOSE
  • SEC. 2. BACKGROUND
  • SEC. 3. SCOPE
  • SEC. 4. APPLICATION
  • DRAFTING INFORMATION