Regulatory Resources

Miscellaneous Resources

Rules and Regulations

• PDF: IRS Notice 2006-69: Further Guidance Regarding Electronic Payment Cards

  The notices provides additional guidance and information regarding the use of electronic payment card and introduces Inventory Information Approval Systems (IIAS). 

• PDF: The Defense of Marriage Act of 1996

  The Defense of Marriage Act defines "marriage" and "spouse" for the purposes of federal laws and regulations.

• PDF: IRS Rev. Rul. 2003-43: Electronic Payment Card Guidance

  This IRS revenue ruling addresses the use of electronic payment cards for health FSAs and substantiation of expenses.

• PDF: IRS Notice 2007-2: Transition Relief and Additional IIAS Requirements

  This notice delayed the implementation of Inventory Information Approval Systems (IIAS) until January 1, 2008 and dditional IIAS requirement for pharmacies.

• PDF: IRS Notice 2008-104: Additional Transition Relief

  This notice provides additional transition relief with respect to the use of debit cards for medical expense reimbursements at stores with the Drug Stores and Pharmacies merchant category code.