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What does the IRS say?

April 26, 2017IRS

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What does the IRS say?

1 Answer

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The BASE® HRA is based on several sections of the Internal Revenue Code, including Sections 105, 106, 162, 213, and Revenue Ruling 71-588. In 1994, the IRS issued a National Office Technical Advice Memorandum regarding this plan. In 1999, the IRS Industry Specialization Program offered a coordinated issue paper regarding Section 105. The latest information released by the IRS was Notice 2002-45, and Revenue Ruling 2003-102.