MIME-Version: 1.0 Content-Type: multipart/related; boundary="----=_NextPart_01CC1B85.D01B6B80" This document is a Single File Web Page, also known as a Web Archive file. If you are seeing this message, your browser or editor doesn't support Web Archive files. Please download a browser that supports Web Archive, such as Windows® Internet Explorer®. ------=_NextPart_01CC1B85.D01B6B80 Content-Location: file:///C:/F13392E5/BenefitsLawUpdate.htm Content-Transfer-Encoding: quoted-printable Content-Type: text/html; charset="windows-1252"

3D"Description:

&nb= sp;

May 26, 2011

 

= REMINDER: Deadline for Amending FSA and <= /span>

HRA<= /span> Plans is Fast Approaching

 

Health care reform under the Patient Protection and Affordable Care Act ("PPACA") not only impacts = group health plans, but also requires changes to flexible spending acco= unt ("FSA") plans and health reimbursement arrangements (&q= uot;HRAs").  FSA and HRA plan sponsors have until June 30, 2011 to amend their plan documents to ref= lect the following PPACA changes:

 

·         Effective January 1, 2011, FSA plans and HRAs are prohibit= ed from reimbursing over-the-counter drugs without a prescription; a= nd

·         FSA plans and HRAs may allow for reimbursement of eligible expenses for adult dependent children through age 26. =

 

FSA and HRA plan sponsors need to act qui= ckly to bring their plan documents into compliance with these changes = by June 30, 2011.

 

If you have any questions please contact: 

= Edward C. Hammond at (248) 988-1821-ehammond@clarkhill.com,=

= Kristi R. Gauthier at (248) 988-5854-kgauthier@clarkhill.com, or

= Ellen Hoeppner at (313) 965-8262-ehoeppner@clarkhill.com= .

 <= /o:p>

 


Thomas P. Brady

313.965.829= 1

 =

Daniel J. <= span class=3DSpellE>Bretz
dbretz@clarkhill.com
313.965.8356

  = ;

About Clark Hil= l
Clark Hill PLC is a full-service law firm that provides business lega= l services, government and public affairs, and personal legal services to our cli= ents throughout the country. With offices in Arizona, Illinois, Michigan a= nd Washington, DC, Clark Hill has more than 200 attorneys and profession= als.

&nb= sp;

For more information on Clark Hill PLC,
please visit clarkhill.com or call 800.949.3124

 

3D"Description:

 

------=_NextPart_01CC1B85.D01B6B80 Content-Location: file:///C:/F13392E5/BenefitsLawUpdate_files/themedata.thmx Content-Transfer-Encoding: base64 Content-Type: application/vnd.ms-officetheme UEsDBBQABgAIAAAAIQDp3g+//wAAABwCAAATAAAAW0NvbnRlbnRfVHlwZXNdLnhtbKyRy07DMBBF 90j8g+UtSpyyQAgl6YLHjseifMDImSQWydiyp1X790zSVEKoIBZsLNkz954743K9Hwe1w5icp0qv 8kIrJOsbR12l3zdP2a1WiYEaGDxhpQ+Y9Lq+vCg3h4BJiZpSpXvmcGdMsj2OkHIfkKTS+jgCyzV2 JoD9gA7NdVHcGOuJkTjjyUPX5QO2sB1YPe7l+Zgk4pC0uj82TqxKQwiDs8CS1Oyo+UbJFkIuyrkn 9S6kK4mhzVnCVPkZsOheZTXRNajeIPILjBLDsAyJX89nIBkt5r87nons29ZZbLzdjrKOfDZezE7B /xRg9T/oE9PMf1t/AgAA//8DAFBLAwQUAAYACAAAACEApdan58AAAAA2AQAACwAAAF9yZWxzLy5y ZWxzhI/PasMwDIfvhb2D0X1R0sMYJXYvpZBDL6N9AOEof2giG9sb69tPxwYKuwiEpO/3qT3+rov5 4ZTnIBaaqgbD4kM/y2jhdj2/f4LJhaSnJQhbeHCGo3vbtV+8UNGjPM0xG6VItjCVEg+I2U+8Uq5C ZNHJENJKRds0YiR/p5FxX9cfmJ4Z4DZM0/UWUtc3YK6PqMn/s8MwzJ5PwX+vLOVFBG43lExp5GKh qC/jU72QqGWq1B7Qtbj51v0BAAD//wMAUEsDBBQABgAIAAAAIQBreZYWgwAAAIoAAAAcAAAAdGhl bWUvdGhlbWUvdGhlbWVNYW5hZ2VyLnhtbAzMTQrDIBBA4X2hd5DZN2O7KEVissuuu/YAQ5waQceg 0p/b1+XjgzfO3xTVm0sNWSycBw2KZc0uiLfwfCynG6jaSBzFLGzhxxXm6XgYybSNE99JyHNRfSPV kIWttd0g1rUr1SHvLN1euSRqPYtHV+jT9yniResrJgoCOP0BAAD//wMAUEsDBBQABgAIAAAAIQAw 3UMpqAYAAKQbAAAWAAAAdGhlbWUvdGhlbWUvdGhlbWUxLnhtbOxZT2/bNhS/D9h3IHRvYyd2Ggd1 itixmy1NG8Ruhx5piZbYUKJA0kl9G9rjgAHDumGHFdhth2FbgRbYpfs02TpsHdCvsEdSksVYXpI2 2IqtPiQS+eP7/x4fqavX7scMHRIhKU/aXv1yzUMk8XlAk7Dt3R72L615SCqcBJjxhLS9KZHetY33 37uK11VEYoJgfSLXcduLlErXl5akD8NYXuYpSWBuzEWMFbyKcCkQ+AjoxmxpuVZbXYoxTTyU4BjI 3hqPqU/QUJP0NnLiPQaviZJ6wGdioEkTZ4XBBgd1jZBT2WUCHWLW9oBPwI+G5L7yEMNSwUTbq5mf t7RxdQmvZ4uYWrC2tK5vftm6bEFwsGx4inBUMK33G60rWwV9A2BqHtfr9bq9ekHPALDvg6ZWljLN Rn+t3slplkD2cZ52t9asNVx8if7KnMytTqfTbGWyWKIGZB8bc/i12mpjc9nBG5DFN+fwjc5mt7vq 4A3I4lfn8P0rrdWGizegiNHkYA6tHdrvZ9QLyJiz7Ur4GsDXahl8hoJoKKJLsxjzRC2KtRjf46IP AA1kWNEEqWlKxtiHKO7ieCQo1gzwOsGlGTvky7khzQtJX9BUtb0PUwwZMaP36vn3r54/RccPnh0/ +On44cPjBz9aQs6qbZyE5VUvv/3sz8cfoz+efvPy0RfVeFnG//rDJ7/8/Hk1ENJnJs6LL5/89uzJ i68+/f27RxXwTYFHZfiQxkSim+QI7fMYFDNWcSUnI3G+FcMI0/KKzSSUOMGaSwX9nooc9M0pZpl3 HDk6xLXgHQHlowp4fXLPEXgQiYmiFZx3otgB7nLOOlxUWmFH8yqZeThJwmrmYlLG7WN8WMW7ixPH v71JCnUzD0tH8W5EHDH3GE4UDklCFNJz/ICQCu3uUurYdZf6gks+VuguRR1MK00ypCMnmmaLtmkM fplW6Qz+dmyzewd1OKvSeoscukjICswqhB8S5pjxOp4oHFeRHOKYlQ1+A6uoSsjBVPhlXE8q8HRI GEe9gEhZteaWAH1LTt/BULEq3b7LprGLFIoeVNG8gTkvI7f4QTfCcVqFHdAkKmM/kAcQohjtcVUF 3+Vuhuh38ANOFrr7DiWOu0+vBrdp6Ig0CxA9MxEVvrxOuBO/gykbY2JKDRR1p1bHNPm7ws0oVG7L 4eIKN5TKF18/rpD7bS3Zm7B7VeXM9olCvQh3sjx3uQjo21+dt/Ak2SOQEPNb1Lvi/K44e//54rwo ny++JM+qMBRo3YvYRtu03fHCrntMGRuoKSM3pGm8Jew9QR8G9Tpz4iTFKSyN4FFnMjBwcKHAZg0S XH1EVTSIcApNe93TREKZkQ4lSrmEw6IZrqSt8dD4K3vUbOpDiK0cEqtdHtjhFT2cnzUKMkaq0Bxo c0YrmsBZma1cyYiCbq/DrK6FOjO3uhHNFEWHW6GyNrE5lIPJC9VgsLAmNDUIWiGw8iqc+TVrOOxg RgJtd+uj3C3GCxfpIhnhgGQ+0nrP+6hunJTHypwiWg8bDPrgeIrVStxamuwbcDuLk8rsGgvY5d57 Ey/lETzzElA7mY4sKScnS9BR22s1l5se8nHa9sZwTobHOAWvS91HYhbCZZOvhA37U5PZZPnMm61c MTcJ6nD1Ye0+p7BTB1Ih1RaWkQ0NM5WFAEs0Jyv/chPMelEKVFSjs0mxsgbB8K9JAXZ0XUvGY+Kr srNLI9p29jUrpXyiiBhEwREasYnYx+B+HaqgT0AlXHeYiqBf4G5OW9tMucU5S7ryjZjB2XHM0ghn 5VanaJ7JFm4KUiGDeSuJB7pVym6UO78qJuUvSJVyGP/PVNH7Cdw+rATaAz5cDQuMdKa0PS5UxKEK pRH1+wIaB1M7IFrgfhemIajggtr8F+RQ/7c5Z2mYtIZDpNqnIRIU9iMVCUL2oCyZ6DuFWD3buyxJ lhEyEVUSV6ZW7BE5JGyoa+Cq3ts9FEGom2qSlQGDOxl/7nuWQaNQNznlfHMqWbH32hz4pzsfm8yg lFuHTUOT278QsWgPZruqXW+W53tvWRE9MWuzGnlWALPSVtDK0v41RTjnVmsr1pzGy81cOPDivMYw WDREKdwhIf0H9j8qfGa/dugNdcj3obYi+HihiUHYQFRfso0H0gXSDo6gcbKDNpg0KWvarHXSVss3 6wvudAu+J4ytJTuLv89p7KI5c9k5uXiRxs4s7Njaji00NXj2ZIrC0Dg/yBjHmM9k5S9ZfHQPHL0F 3wwmTEkTTPCdSmDooQcmDyD5LUezdOMvAAAA//8DAFBLAwQUAAYACAAAACEADdGQn7YAAAAbAQAA JwAAAHRoZW1lL3RoZW1lL19yZWxzL3RoZW1lTWFuYWdlci54bWwucmVsc4SPTQrCMBSE94J3CG9v 07oQkSbdiNCt1AOE5DUNNj8kUeztDa4sCC6HYb6ZabuXnckTYzLeMWiqGgg66ZVxmsFtuOyOQFIW TonZO2SwYIKObzftFWeRSyhNJiRSKC4xmHIOJ0qTnNCKVPmArjijj1bkIqOmQci70Ej3dX2g8ZsB fMUkvWIQe9UAGZZQmv+z/TgaiWcvHxZd/lFBc9mFBSiixszgI5uqTATKW7q6xN8AAAD//wMAUEsB Ai0AFAAGAAgAAAAhAOneD7//AAAAHAIAABMAAAAAAAAAAAAAAAAAAAAAAFtDb250ZW50X1R5cGVz XS54bWxQSwECLQAUAAYACAAAACEApdan58AAAAA2AQAACwAAAAAAAAAAAAAAAAAwAQAAX3JlbHMv LnJlbHNQSwECLQAUAAYACAAAACEAa3mWFoMAAACKAAAAHAAAAAAAAAAAAAAAAAAZAgAAdGhlbWUv dGhlbWUvdGhlbWVNYW5hZ2VyLnhtbFBLAQItABQABgAIAAAAIQAw3UMpqAYAAKQbAAAWAAAAAAAA AAAAAAAAANYCAAB0aGVtZS90aGVtZS90aGVtZTEueG1sUEsBAi0AFAAGAAgAAAAhAA3RkJ+2AAAA GwEAACcAAAAAAAAAAAAAAAAAsgkAAHRoZW1lL3RoZW1lL19yZWxzL3RoZW1lTWFuYWdlci54bWwu cmVsc1BLBQYAAAAABQAFAF0BAACtCgAAAAA= ------=_NextPart_01CC1B85.D01B6B80 Content-Location: file:///C:/F13392E5/BenefitsLawUpdate_files/colorschememapping.xml Content-Transfer-Encoding: quoted-printable Content-Type: text/xml ------=_NextPart_01CC1B85.D01B6B80 Content-Location: file:///C:/F13392E5/BenefitsLawUpdate_files/filelist.xml Content-Transfer-Encoding: quoted-printable Content-Type: text/xml; charset="utf-8" ------=_NextPart_01CC1B85.D01B6B80--