IRS Issues Guidance on the Use of Debit Cards 2 1/2 month extension WFTRA - definition of a qualified dependent Change In Status 5500 Form Filings for Cafeteria Plans Final Regulations for FMLA Terminated Participants who return HIPAA requirements and Flex Plans Smoking-Cessation Programs IRS Audit Procedures Correction of Mistakes COBRA requirements and Flex Plans Over The Counter Drugs