The IRS and DOL have issued updated publications and forms:

• IRS Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans, for 2008 Tax Returns.
• IRS Publication 15-B,Employer's Tax Guide to Fringe Benefits for use in 2009.
• IRS Publication 502,Medical and Dental Expenses , for use in preparing 2008 returns.
• Advanced, informational copies of the Form 5500, Schedules and Instructions for the 2008 plan year have been released by EBSA.
• EBSA also released the 2008 Form M-1, an annual reporting requirement by multiple employer welfare arrangements (MEWAs) that is used to determine whether a MEWA is complying with HIPAA and related laws.

The information contained in this Benefit Beat is not intended to be legal, accounting, or other professional advice, nor are these comments directed to specific situations.

As required by U.S. Treasury rules, we inform you that, unless expressly stated otherwise, any U.S. federal tax advice contained in this Benefit Beat is not intended or written to be used, and cannot be used, by any person for the purpose of avoiding any penalties that may be imposed by the Internal Revenue Service.