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<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=600 style='width:6.25in;mso-cellspacing:0in;mso-yfti-tbllook:1184'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td width="100%" valign=top style='width:100.0%;padding:.75pt .75pt .75pt .75pt'><span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> <tr style='mso-yfti-irow:1'> <td valign=top style='background:#41535E;padding:.75pt .75pt .75pt .75pt'> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook: 1184;mso-padding-alt:0in 0in 0in 0in' id="content_LETTER.BLOCK1"> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td width="100%" colspan=2 valign=top style='width:100.0%;background: white;padding:0in 0in 0in 0in'> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook: 1184;mso-padding-alt:0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td valign=top style='padding:0in 0in 0in 0in'> <p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><span style='color:black'><img width=657 height=130 id="_x0000_i1026" src="http://files.ctctcdn.com/de4f037a001/5f3ff40c-b29a-4dad-87e9-8885a915bf82.jpg" vspace=5 alt="Wagner Header" border=0 name=ACCOUNT.IMAGE.15><o:p></o:p></span></span></p> </td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> <tr style='mso-yfti-irow:1;mso-yfti-lastrow:yes'> <td width=160 valign=top style='width:120.0pt;background:white; padding:3.75pt 3.75pt 3.75pt 3.75pt'> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook: 1184;mso-padding-alt:0in 0in 0in 0in;border-image: none;display:table' id="content_LETTER.BLOCK2"> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td width="100%" valign=top style='width:100.0%;padding:0in 0in 0in 0in'> <table class=MsoNormalTable border=1 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;background:#B2C4D0; border:solid black 1.0pt;mso-border-alt:solid black .75pt;mso-yfti-tbllook: 1184;mso-padding-alt:3.75pt 3.75pt 3.75pt 3.75pt'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td style='border:none;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><a name=LETTER.BLOCK2></a><strong><span style='font-family:"Arial","sans-serif"; color:white'>The Wagner Law Group </span></strong></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:14.0pt; font-family:"Arial","sans-serif";color:#006E6D'><o:p></o:p></span></span></p> </td> <span style='mso-bookmark:_MailOriginal'></span> </tr> <tr style='mso-yfti-irow:1'> <td style='border:none;padding:3.75pt 3.75pt 3.75pt 3.75pt'><span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes'> <td style='border:none;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <div> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>The Wagner Law Group, A Professional Corporation, is a nationally recognized ERISA&nbsp;&amp;&nbsp;employee benefits, estate planning, employment, labor &amp; human resources&nbsp;practice.&nbsp;<o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>&nbsp;<o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Established in 1996, The Wagner Law Group has&nbsp;22 attorneys engaged exclusively in employee benefits,</span></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt; font-family:"Arial","sans-serif";color:#5A879E'> </span></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt; font-family:"Arial","sans-serif";color:black'>estate planning and employment law.&nbsp;Six of our attorneys are AV rated by Martindale-Hubbell as having very high to preeminent legal abilities and ethical standards. The firm is among the largest ERISA boutiques in the country. Our practice is national in scope, with clients in more than 40 states and several foreign countries.</span></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt; font-family:"Arial","sans-serif";color:#5A879E'><o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>&nbsp;</span></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt; font-family:"Arial","sans-serif";color:#5A879E'><o:p></o:p></span></span></p> </div> </td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <p class=MsoNormal style="margin-top: 0; margin-bottom: 0;"><span style='mso-bookmark:_MailOriginal'><a name=LETTER.BLOCK3></a><span style='display:none;mso-hide:all'><o:p>&nbsp;</o:p></span></span></p> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <table class=MsoNormalTable border=1 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;background:#B2C4D0; border:solid black 1.0pt;mso-border-alt:solid black .75pt;mso-yfti-tbllook: 1184;mso-padding-alt:3.75pt 3.75pt 3.75pt 3.75pt' id="content_LETTER.BLOCK3"> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td style='border:none;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><strong><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:white'>Contact Info</span></strong></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:white'><o:p></o:p></span></span></p> </td> <span style='mso-bookmark:_MailOriginal'></span> </tr> <tr style='mso-yfti-irow:1'> <td style='border:none;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><strong><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>The Wagner Law Group</span></strong></span><span style='mso-bookmark: _MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif"; color:black'><o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><strong><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>&nbsp;</span></strong></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt; font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><strong><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>&nbsp;&nbsp;Integrity | Excellence</span></strong></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>&nbsp;&nbsp;<o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><strong><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Boston&nbsp;</span></strong></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt; font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Tel: (617) 357-5200&nbsp;<o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Fax: (617) 357-5250&nbsp;<o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>99 Summer Street&nbsp;<o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>13th Floor<o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Boston, MA 02110<o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'><br> <strong><span style='font-family:"Arial","sans-serif"'>Palm Beach Gardens</span></strong>&nbsp;<o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Tel: (561) 293-3590<br> Fax: (561) 293-3591<br> 7108 Fairway Drive<br> Suite 125<br> Palm Beach Gardens, FL 33418<o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>&nbsp;<strong><span style='font-family:"Arial","sans-serif"'>&nbsp;</span></strong>&nbsp;<o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><strong><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Tampa</span></strong></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt; font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Tel: (813) 603-2959<o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Fax: (813) 603-2961<o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>101 East Kennedy Boulevard<o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Suite 2140<br> Tampa, FL&nbsp; 33602&nbsp;<o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>&nbsp;<o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><strong><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>San Francisco</span></strong></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Tel: (415) 625-0002<o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Fax: (415) 358-8300<o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>315 Montgomery Street<o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Suite 904<o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>San Francisco, CA 94104<o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>&nbsp;<o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><strong><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>St. Louis</span></strong></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'><o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Tel: (314) 236-0065<o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>Fax: (314) 236-5743<br> 100 South 4th Street, Suite 550<br> St. Louis, MO&nbsp; 63102&nbsp;<o:p></o:p></span></span></p> <p style='margin:0in;margin-bottom:.0001pt'><span style='mso-bookmark: _MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif"; color:#8595A3'>&nbsp;<o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'></span><a href="http://r20.rs6.net/tn.jsp?f=0016m3VWR3wJvPtAuxTlXXmMDw81D0DSU6mYqm2_8CePG-PRdhAn1xHvVlXnltcjOWiJlEYPXKb0jpjiVyVL_oNVZb-CzVicbA-iglEkMeof0mJIOYUYq65H41wCY626J8COGV7ZcS36O4OVZjzJnpPuW6W3j1TQTCwU5gx8FwPOVZfHmv96pF37Q==&amp;c=JsHrEM5nS_hHQuy7h4UzmZo6kBJ9OceE8-GpXuKbMD8VeDOG7WaNwg==&amp;ch=08_JpblJBe6ajZmudohAfIDJftKXjFxkbf9lze-MTGrj3GvsAF4krQ==" target="_blank" track=on shape=rect linktype=link alt="http://wagnerlawgroup.com/"><span style='mso-bookmark:_MailOriginal'><span style='font-size:8.0pt;font-family:"Arial","sans-serif"'>www.wagnerlawgroup.com</span></span><span style='mso-bookmark:_MailOriginal'></span></a><span style='mso-bookmark: _MailOriginal'><span style='font-size:8.0pt;color:#8595A3'><o:p></o:p></span></span></p> </td> <span style='mso-bookmark:_MailOriginal'></span> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes'> <td style='border:none;padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"; color:#5A879E'>&nbsp;<o:p></o:p></span></span></p> </td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> <td width=440 valign=top style='width:330.0pt;background:white; padding:3.75pt 5.25pt 3.75pt 3.75pt'> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook: 1184;mso-padding-alt:0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td width="100%" valign=top style='width:100.0%;padding:0in 0in 0in 0in'> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;background:#B6BFC9; mso-yfti-tbllook:1184;mso-padding-alt:0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow: yes;height:.75pt'> <td style='padding:0in 0in 0in 0in;height:.75pt'><span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <p class=MsoNormal style="margin-top: 0; margin-bottom: 0;"><span style='mso-bookmark:_MailOriginal'><span style='display:none;mso-hide:all'><o:p>&nbsp;</o:p></span></span></p> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook: 1184;mso-padding-alt:3.75pt 3.75pt 3.75pt 3.75pt' id="content_LETTER.BLOCK9"> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow: yes'> <td style='padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p align=right style='margin:0in;margin-bottom:.0001pt;text-align: right'><span style='mso-bookmark:_MailOriginal'><span style='font-size:11.0pt;color:black'>December 29, 2015<o:p></o:p></span></span></p> <p align=right style='margin:0in;margin-bottom:.0001pt;text-align: right'><span style='mso-bookmark:_MailOriginal'><span style='font-size:11.0pt;color:black'>&nbsp;<o:p></o:p></span></span></p> <p align=center style='margin:0in;margin-bottom:.0001pt;text-align: center'><span style='mso-bookmark:_MailOriginal'><strong><span style='font-size:18.0pt;color:#006E6D'>&nbsp;Health and Welfare Law Alert</span></strong></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:18.0pt;color:#245B7C'><o:p></o:p></span></span></p> </td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <p class=MsoNormal style="margin-top: 0; margin-bottom: 0;"><span style='mso-bookmark:_MailOriginal'><span style='display:none;mso-hide:all'><o:p>&nbsp;</o:p></span></span></p> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook: 1184;mso-padding-alt:3.75pt 3.75pt 3.75pt 3.75pt;display:table' id="content_LETTER.BLOCK6"> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow: yes'> <td style='padding:3.75pt 3.75pt 3.75pt 3.75pt'> <div> <div> <div> <div> <div> <p class=MsoNormal align=center style='margin-bottom:3.75pt; text-align:center'><span style='mso-bookmark:_MailOriginal'><strong><span style='font-size:14.0pt;color:#006E6D'>&nbsp;&nbsp; </span></strong></span><span style='mso-bookmark:_MailOriginal'><b><span style='font-size:14.0pt; color:#006E6D'>Guidance on Health Reimbursement Arrangements</span></b></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:14.0pt; color:#006E6D'><o:p></o:p></span></span></p> </div> </div> </div> <span style='mso-bookmark:_MailOriginal'></span></div> </div> </td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <p class=MsoNormal style="margin-top: 0; margin-bottom: 0;"><span style='mso-bookmark:_MailOriginal'><a name=LETTER.BLOCK7></a><span style='display:none;mso-hide:all'><o:p>&nbsp;</o:p></span></span></p> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook: 1184;mso-padding-alt:3.75pt 3.75pt 3.75pt 3.75pt' id="content_LETTER.BLOCK7"> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow: yes'> <td style='padding:3.75pt 3.75pt 3.75pt 3.75pt'> <div> <div> <div> <div> <div> <div> <div> <p class=MsoNormal style='margin-bottom:3.75pt'><span style='mso-bookmark:_MailOriginal'><span style='color:black'>The IRS has issued Notice 2015-87, which provides guidance on a myriad of Affordable Care Act (&quot;ACA&quot;) market reforms, including ACA compliance issues raised by health reimbursement arrangements (&quot;HRAs&quot;).&nbsp;<o:p></o:p></span></span></p> </div> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <p class=MsoNormal style='margin-top: 0; margin-bottom: 3.75pt;'><span style='mso-bookmark:_MailOriginal'><span style='color:black'><o:p>&nbsp;</o:p></span></span></p> <div> <p class=MsoNormal style='margin-bottom:3.75pt'><span style='mso-bookmark:_MailOriginal'><u><span style='color:black'>Background</span></u><span style='color:black'>.&nbsp; ACA generally prohibits group health plans from imposing annual or lifetime dollar limits on &quot;essential health benefits.&quot;&nbsp; The IRS has previously indicated that arrangements whereby employers reimburse employees for medically-related costs are group health plans subject to the ACA's market reforms.&nbsp; Accordingly, all such reimbursement arrangements must satisfy ACA market reforms.&nbsp;<o:p></o:p></span></span></p> </div> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <p class=MsoNormal style='margin-top: 0; margin-bottom: 3.75pt;'><span style='mso-bookmark:_MailOriginal'><span style='color:black'><o:p>&nbsp;</o:p></span></span></p> <div> <p class=MsoNormal style='margin-bottom:3.75pt'><span style='mso-bookmark:_MailOriginal'><span style='color:black'>HRAs are group health plans that typically reimburse medical expenses up to a specified dollar amount.&nbsp; Thus, HRAs cannot satisfy certain ACA market reforms, including the required coverage of preventive services and the prohibition on annual or lifetime dollar limits.&nbsp;<o:p></o:p></span></span></p> </div> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <p class=MsoNormal style='margin-top: 0; margin-bottom: 3.75pt;'><span style='mso-bookmark:_MailOriginal'><span style='color:black'><o:p>&nbsp;</o:p></span></span></p> <div> <p class=MsoNormal style='margin-bottom:3.75pt'><span style='mso-bookmark:_MailOriginal'><span style='color:black'>Prior IRS guidance has explained that in order to comply with ACA's market reforms, an HRA must be &quot;integrated&quot; with a group health plan that is ACA-compliant.&nbsp; While IRS rules allow an HRA to be integrated with a group health plan not sponsored by the employer sponsoring the HRA, IRS has confirmed that, in general, an HRA cannot be integrated with an individual market plan.<o:p></o:p></span></span></p> </div> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <p class=MsoNormal style='margin-top: 0; margin-bottom: 3.75pt;'><span style='mso-bookmark:_MailOriginal'><span style='color:black'><o:p>&nbsp;</o:p></span></span></p> <div> <p class=MsoNormal style='margin-bottom:3.75pt'><span style='mso-bookmark:_MailOriginal'><u><span style='color:black'>Notice 2015-87</span></u><span style='color:black'>.&nbsp; Notice 2015-87 covers the following ACA compliance issues presented by HRAs:<o:p></o:p></span></span></p> </div> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <div> <ul type=disc style="margin-bottom: 0"> <li class=MsoNormal style='color:black;mso-margin-top-alt:auto; mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1;tab-stops: list .5in'><span style='mso-bookmark:_MailOriginal'>HRAs that cover only former employees or retirees need not be integrated with a group health.<o:p></o:p></span></li> <li class=MsoNormal style='color:black;mso-margin-top-alt:auto; mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1;tab-stops: list .5in'><span style='mso-bookmark:_MailOriginal'>A former employee covered by an HRA is ineligible for premium tax credits as long as funds remain available in the HRA.&nbsp;&nbsp; <o:p></o:p></span></li> <li class=MsoNormal style='color:black;mso-margin-top-alt:auto; mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1;tab-stops: list .5in'><span style='mso-bookmark:_MailOriginal'>Retiree-only HRAs may reimburse individual market insurance premiums and other medical-related costs.&nbsp;<o:p></o:p></span></li> <li class=MsoNormal style='color:black;mso-margin-top-alt:auto; mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1;tab-stops: list .5in'><span style='mso-bookmark:_MailOriginal'>Unless the retiree-only exception applies, unused amounts in an HRA cannot be used to reimburse premiums paid by former employees for individual market coverage, even if the amounts were originally earned when the HRA was properly integrated with a group health plan.&nbsp; <o:p></o:p></span></li> <li class=MsoNormal style='color:black;mso-margin-top-alt:auto; mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1;tab-stops: list .5in'><span style='mso-bookmark:_MailOriginal'>Amounts credited to an HRA before 2014 may be used to reimburse medical expenses pursuant to the terms in effect before 2014 without violating ACA market reforms.&nbsp;&nbsp; <o:p></o:p></span></li> <li class=MsoNormal style='color:black;mso-margin-top-alt:auto; mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1;tab-stops: list .5in'><span style='mso-bookmark:_MailOriginal'>An HRA that reimburses medical expenses for an employee and the employee's spouse and dependents cannot be integrated with self-only group health plan coverage but must be integrated with coverage in which the spouse and dependents are enrolled to comply with ACA requirements.&nbsp; (Note:&nbsp; IRS will not enforce this rule until 2017.)<o:p></o:p></span></li> <li class=MsoNormal style='color:black;mso-margin-top-alt:auto; mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1;tab-stops: list .5in'><span style='mso-bookmark:_MailOriginal'>An HRA that reimburses an employee for premiums paid for individual market coverage will not violate ACA market reforms if such coverage only provides excepted benefits.<o:p></o:p></span></li> <li class=MsoNormal style='color:black;mso-margin-top-alt:auto; mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1;tab-stops: list .5in'><span style='mso-bookmark:_MailOriginal'>An employer payment plan or an HRA that is part of an Internal Revenue Code Section 125 cafeteria plan must be integrated with a group health plan in order to be ACA-compliant.<o:p></o:p></span></li> <li class=MsoNormal style='color:black;mso-margin-top-alt:auto; mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1;tab-stops: list .5in'><span style='mso-bookmark:_MailOriginal'>An HRA must be properly documented and be in operational compliance with ACA market reforms.&nbsp;<o:p></o:p></span></li> </ul> </div> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <div> <p class=MsoNormal style="margin-bottom: 0"><span style='mso-bookmark:_MailOriginal'><u><span style='color:black'>Takeaway for Employers</span></u><span style='color:black'>.&nbsp; As a result of the documentary compliance requirement for HRAs provided in Notice 2015-87, employers must now carefully review their HRA documentation to ensure that it satisfies the ACA's market reforms.&nbsp; Employers that are considering sponsoring HRAs should proceed with caution and consult with qualified benefits advisors.&nbsp;<o:p></o:p></span></span></p> </div> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <p class=MsoNormal style="margin-top: 0;"><span style='mso-bookmark:_MailOriginal'><span style='color:black'><o:p>&nbsp;</o:p></span></span></p> <p style="margin-bottom: 0;">&nbsp;</p> <div> <p class=MsoNormal style="margin-bottom: 0"><span style='mso-bookmark:_MailOriginal'><span style='color:black'>Notice 2015-87 is available at: </span></span><a href="https://www.irs.gov/pub/irs-drop/n-15-87.pdf"><span style='mso-bookmark:_MailOriginal'>https://www.irs.gov/pub/irs-drop/n-15-87.pdf</span><span style='mso-bookmark:_MailOriginal'></span></a><span style='mso-bookmark: _MailOriginal'><span style='color:black'><br> &nbsp; <br> <strong>Extension of Due Dates for 2015 Information Reporting under ACA</strong><o:p></o:p></span></span></p> </div> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <div> <p class=MsoNormal style="margin-bottom: 0"><span style='mso-bookmark:_MailOriginal'><strong><span style='color:black'>&nbsp;</span></strong><span style='color:black'><o:p></o:p></span></span></p> </div> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <div> <p class=MsoNormal style="margin-bottom: 0"><span style='mso-bookmark:_MailOriginal'><span style='color:black'>The IRS has extended the due dates&nbsp; (1) for furnishing to individuals the 2015 Form 1095-B, <em>Health Coverage</em>, and the 2015 Form 1095-C, <em>Employer-Provided Health Insurance Offer and Coverage</em>, from February 1, 2016, to March 31, 2016, and (2) for filing with IRS: Form 1094-B, <em>Transmittal of Health Coverage Information Returns</em>; the 2015 Form 1095-B, Health Coverage; the 2015 Form 1094-C, <em>Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns</em>; and the 2015 Form 1095-C, <em>Employer-Provided Health Insurance Offer and Coverage</em>, from February 29, 2016, to May 31, 2016, if not filing electronically, and from March 31, 2016, to June 30, 2016, if filing electronically. The IRS also provided guidance to individuals who do not receive a Form 1095-B or Form 1095-C by the time they file their 2015 tax returns.<o:p></o:p></span></span></p> </div> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <p class=MsoNormal style="margin-top: 0;"><span style='mso-bookmark:_MailOriginal'><span style='color:black'><o:p>&nbsp;</o:p></span></span></p> <p style="margin-bottom: 0;">&nbsp;</p> <div> <p class=MsoNormal style="margin-bottom: 0"><span style='mso-bookmark:_MailOriginal'><span style='color:black'>Additional information concerning the extensions is available at: </span></span><a href="http://r20.rs6.net/tn.jsp?f=0016m3VWR3wJvPtAuxTlXXmMDw81D0DSU6mYqm2_8CePG-PRdhAn1xHvXdjnMH40WSFGXi14ILne67y71ILwHV8M24fjwDg5dXa8O_yyItK9ez12DV9HVr_4jbLdxYi4BpBSQRMET433LIpkX7vSbJmuLtZpnNLqghKMymc82TQMm9DZ2MB3x3Y_4DwwclREY88o6NsLgzrXjE=&amp;c=JsHrEM5nS_hHQuy7h4UzmZo6kBJ9OceE8-GpXuKbMD8VeDOG7WaNwg==&amp;ch=08_JpblJBe6ajZmudohAfIDJftKXjFxkbf9lze-MTGrj3GvsAF4krQ==" target="_blank" shape=rect alt="https://www.irs.gov/pub/irs-drop/n-16-4.pdf"><span style='mso-bookmark:_MailOriginal'>https://www.irs.gov/pub/irs-drop/n-16-4.pdf</span><span style='mso-bookmark:_MailOriginal'></span></a><span style='mso-bookmark: _MailOriginal'><span style='color:black'><o:p></o:p></span></span></p> </div> </div> <span style='mso-bookmark:_MailOriginal'></span></div> </div> </div> </div> </div> </td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> <tr style='mso-yfti-irow:1;mso-yfti-lastrow:yes'> <td width="100%" valign=top style='width:100.0%;padding:0in 0in 0in 0in'><span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <p class=MsoNormal style="margin-top: 0; margin-bottom: 0;"><span style='mso-bookmark:_MailOriginal'><o:p>&nbsp;</o:p></span></p> <p style="margin-top: 0; margin-bottom: 0;">&nbsp;</p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook: 1184;mso-padding-alt:0in 0in 0in 0in' id="content_LETTER.BLOCK8"> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td width="100%" style='width:100.0%;background:#2D3E46;padding:0in 0in 0in 0in'> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook: 1184;mso-padding-alt:3.75pt 3.75pt 3.75pt 3.75pt'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td style='padding:3.75pt 3.75pt 3.75pt 3.75pt'> <p style='margin:0in;margin-bottom:.0001pt'><span style='mso-bookmark: _MailOriginal'><span style='font-size:8.0pt;font-family:"Verdana","sans-serif"; color:#4E6A78'>This Newsletter is protected by copyright. Material appearing herein may be reproduced with appropriate credit.<o:p></o:p></span></span></p> <p style='margin:0in;margin-bottom:.0001pt'><span style='mso-bookmark: _MailOriginal'><span style='font-size:8.0pt;font-family:"Verdana","sans-serif"; color:#4E6A78'>&nbsp;<o:p></o:p></span></span></p> <p style='margin:0in;margin-bottom:.0001pt'><span style='mso-bookmark: _MailOriginal'><span style='font-size:8.0pt;font-family:"Verdana","sans-serif"; color:#4E6A78'>This Newsletter is provided for information purposes by The Wagner Law Group to clients and others who may be interested in the subject matter, and may not be relied upon as specific legal advice.&nbsp; This material is not to be construed as legal advice or legal opinions on specific facts. Under the Rules of the Supreme Judicial Court of Massachusetts, this material may be considered advertising.<o:p></o:p></span></span></p> </td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes;height:7.5pt'> <td width="100%" style='width:100.0%;padding:.75pt .75pt .75pt .75pt; height:7.5pt'><span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> </div> <span style='mso-bookmark:_MailOriginal'></span></td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> </div> <span style='mso-bookmark:_MailOriginal'></span> <p class=MsoNormal style="margin-bottom: 0"><o:p>&nbsp;</o:p></p> </div> </body> </html>