The consumer-directed health care benefits community received some unwelcome news from the Internal Revenue Service recently, when the agency announced its intention to impose a fee on health reimbursement arrangements beginning in 2013. 

The fee is yet another of the many provisions of the Patient Protection and Affordable Care Act that flew under the radar during its passage as other provisions of the bill received much more public scrutiny. And, as with many provisions of PPACA, what this provision will do in practice may not have been exactly what PPACA’s supporters had in mind. 

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