IRS Guidance

K-12 School District
- Participants
  - Recommended services
    - Direct deposit
    - Electronic vs. paper
  - Updating your account
  - Participant communication
    - Participant News
  - Important notices
    - Plan Summary
- Employers
  - Plan Administration
  - Communication archives
  - Compliance
    - WACs and RCWs
    - IRS Guidance
- Plan info/enrollment
  - Education and enrollment
    - Introductory Overview
    - Enrollment Kit
  - Other
    - HRA/FSA/HSA comparison
    - VEBA IV
- Forms
  - Participants
  - Employers
- Claims
- Investments
Community or Technical College
- Participants
  - Recommended services
    - Direct deposit
    - Electronic vs. paper
  - Updating your account
  - Participant communication
    - Participant News
  - Important notices
    - Plan Summary
- Employers
  - Plan Administration
  - Communication archives
  - Compliance
    - WACs and RCWs
    - IRS Guidance
- Plan info/enrollment
  - Education and enrollment
    - Summary of Benefits
    - Enrollment Kit
  - Other
    - HRA/FSA/HSA comparison
    - VEBA IV
- Forms
  - Participants
  - Employers
- Claims
- Investments
Higher Education
- Participants
  - Recommended services
    - Direct deposit
    - Electronic vs. paper
  - Updating your account
  - Participant communication
    - Participant News
  - Important notices
    - Plan Summary
- Employers
  - Plan Administration
  - Communication archives
  - Compliance
    - WACs and RCWs
    - IRS Guidance
- Plan info/enrollment
  - Education and enrollment
    - Summary of Benefits
    - Enrollment Kit
  - Other
    - HRA/FSA/HSA comparison
    - VEBA IV
- Forms
  - Participants
  - Employers
- Claims
- Investments
General State Agency
- Participants
  - Recommended services
    - Direct deposit
    - Electronic vs. paper
  - Updating your account
  - Participant communication
    - Participant News
  - Important notices
    - Plan Summary
- Employers
  - Plan Administration
  - Communication archives
  - Compliance
    - WACs and RCWs
    - IRS Guidance
- Plan info/enrollment
  - Education and enrollment
    - Summary of Benefits
    - Enrollment Kit
  - Other
    - HRA/FSA/HSA comparison
    - VEBA IV
- Forms
  - Participants
  - Employers
- Claims
- Investments

Claim form

Qualified expenses and premiums

Eligible dependents

Investment performance

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)