The Patient Protection and Affordable Care Act (PPACA) redefined “medical expenses” for cafeteria plans so that an expense incurred for an over the counter medicine or drug is a reimbursable medical expense only if the medicine or drug is a prescribed drug or insulin. The PPACA became effective after December 31, 2010. Any amendment to conform a cafeteria plan to the PPACA requirements that are adopted no later than June 30, 2011 may be made retroactive for expenses incurred after December 31, 2010, or after January 15, 2011 for health FSA and HRA debit card purchases.
Margaret L. Cross-Beliveau, Esq., LL.M.
The Beliveau Law Group: Massachusetts | Florida | New Hampshire
The attorneys at The Beliveau Law Group provides legal services for estate planning (wills and trusts), Medicaid (planning and applications), probate (estate and trust administration), business law (formation and operation), real estate (residential and commercial), taxation (federal and state), and civil litigation (in connection with these practice areas). The law firm has offices and attorneys in Naples, Florida; Boca Raton, Florida; Danvers, Massachusetts; Waltham, Massachusetts; Quincy, Massachusetts; Manchester, New Hampshire and Salem, New Hampshire.