BASE® Supporting Documents

BASE® would like to arm you with the tools to understand and promote the BASE® Products. Below you will find various downloads available for your use, which include training materials, sales tools, documentation and calculators.

Some of the downloads are available in Adobe Portable Document Format (PDF). If you do not currently have the reader installed on your computer, you will need to download the FREE Adobe Acrobat Reader to view them.

Supporting Documents

FAQs about Affordable Care Act Implementation

Frequently Asked Questions (FAQs) regarding implementation of the Affordable Care Act. These FAQs have been prepared jointly by the Departments of Labor (DOL), Health and Human Services (HHS), and the Treasury (collectively, the Departments).

BASEalert_CIP.jpg Notice 2013-54

Notice 2013-54 Addresses Employer Payment Plans in general. The Notice discusses HRAs, Employer Payment Plans, FSA and 125 Plans. The most important feature as it relates to individual health insurance is the term Employer Payment Plan. This notice exempts plans with fewer than 2 participants.

Notice 2015-17

Guidance on the Application of Code § 4980D to Certain Types of Health Coverage Reimbursement Arrangements

BASEalert_CIP.jpg IRS FAQ on Employer Health Care Arrangements

Discusses consequences to the employer for reimbursing employees for individually-owned pre-tax policies.
(External Link)

Technical Advice Memorandum

Technical Advice Memorandum issued by the IRS regarding HRAs.
(6 KB)

ATB_BASE Technical Advice Memorandum.jpg Notice 2002-45

Basic information about HRAs.
(58 KB)

ATB_BASE Notice 2002-45.jpg
Publication 502

Official IRS document listing all expenses that can be deducted through an HRA.
(1.36 MB)

Publication 502 image Revenue Ruling 2002-41

This ruling describes HRAs.
(24 KB)

ATB_BASE Revenue Ruling 2002-41.jpg
Revenue Ruling 2002-58

Reiterates the IRS' position from the 1999 Coordinated Issue Papers.
(11 KB)

ATB_BASE Revenue Ruling 2002-58.jpg