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Application of HIPAA group market portability rules to health flexible spending arrangements--HCFA. Clarification of regulations.

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Abstract

This document clarifies that it is appropriate to treat benefits under certain health flexible spending arrangements as excepted benefits for purposes of the group market portability provisions added by the Health Insurance Portability and Accountability Act of 1996 (HIPAA).

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Key concepts: Health Insurance Portability and Accountability Act, Software portability, Business, Health insurance, Health care, Actuarial science, Law, Computer science