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title: "Your Patience Paid Off: IRS Releases Guidance on FSA Flexibility under the CAA"
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<h1>Your Patience Paid Off: IRS Releases Guidance on FSA Flexibility under the CAA</h1>

This is what everyone has been waiting for!  On Feb. 18, 2021, the IRS released Notice 2021-15 to clarify special rules for Section 125 plans, health flexible spending arrangements (FSAs) and dependent care assistance programs (DCAPs). The Notice responds to changes in medical and dependent care guidelines as a result of COVID-19.  The relief plan for 2021 plan years, for Section 125 plan mid-year election changes, is similar to prior guidance for calendar year 2020.

This write up from Miller Johnson provides an easy to digest summary of the guidance.

click [here](https://millerjohnson.com/publication/your-patience-paid-off-irs-releases-guidance-on-fsa-flexibility-under-the-caa/) to read complete article.