K-12 school districts

IRS Guidance

   IRS Private Letter Ruling (August 17, 1990)

   IRS Private Letter Ruling (March 5, 1993)

   IRS Revenue Ruling 2002-41 (health reimbursement arrangements defined)

   IRS Notice 2002-45 (health reimbursement arrangements administrative, procedural, and miscellaneous)

   IRS Revenue Ruling 2005-24 (proper HRA plan design)

   IRS Revenue Ruling 2006-36 (reimbursements paid to heirs)