HHS finally updated its website with all the annual limit waivers issued at the end of 2010. Here is a link:
http://www.hhs.gov/ociio/regulations/approved_applications_for_waiver.html It is interesting to note that 171 waivers were approved for HRAs, which I suspect are mostly stand-alone HRAs based on the fact that all other HRAs are exempt (retiree HRAs, integrated HRAs, etc.). If an HRA can satisfy the health FSA test in Code Section 106, then it also would be exempt. But HRAs with carryovers find it difficult to meet the 106 test, which prompted many sponsors of HRAs to file for a waiver.Disclaimer
While we are pleased to have you contact us by telephone, surface mail, electronic mail, or by facsimile transmission, contacting Kilpatrick Townsend & Stockton LLP or any of its attorneys does not create an attorney-client relationship. The formation of an attorney-client relationship requires consideration of multiple factors, including possible conflicts of interest. An attorney-client relationship is formed only when both you and the Firm have agreed to proceed with a defined engagement.
DO NOT CONVEY TO US ANY INFORMATION YOU REGARD AS CONFIDENTIAL UNTIL A FORMAL CLIENT-ATTORNEY RELATIONSHIP HAS BEEN ESTABLISHED.
If you do convey information, you recognize that we may review and disclose the information, and you agree that even if you regard the information as highly confidential and even if it is transmitted in a good faith effort to retain us, such a review does not preclude us from representing another client directly adverse to you, even in a matter where that information could be used against you.
