John Hickman and Ashley Gillihan Co-Author Article for CCH Health Plan Compliance Guide-After HIPAA

John Hickman and Ashley Gillihan are co-authors of “Flexible Benefits; Navigating the Maze of Compliance Issues: HRAs Usher in a New Age in Health Plan Design”, published in the October 22, 2002 issue of CCH Health Plan Compliance Guide-After HIPAA. On June 26, 2002, the IRS issued much anticipated guidance concerning the tax treatment of certain employer funded health reimbursement arrangements that permit participants to carry over unused employer contributions into subsequent plan years (HRAs).