Post-Dobbs Decision-Making: How are FSAs, HSAs, and HRAs in the Mix?

Before the Dobbs v. Jackson Women’s Health Organization decision, costs related to an abortion procedure would (if the account were sufficient) be reimbursable under a Health FSA, an HRA, or an HSA (assuming the terms of the plan covered such costs) and treated as deductible medical expenses (to the extent not reimbursed) if the abortion were legal under state law. Guidance did not address which state law applied, for example, the state where the patient resides; the state where the procedure was performed; or where a drug was obtained, taken, or its effect occurred. Those issues are now front and center.

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