The NASE has made reasonable efforts to provide that all forms, documents, and information is accurate and up-to-date however, the NASE can not guarantee that there might not exist a federal or state regulation or an individual member’s situation that might not be in conflict with federal or state regulations. As each business may have special circumstances or may be subject to specific regulations in their state, it is suggested that before establishing a Health Reimbursement Arrangement or using the NASE forms and documents that a professional with knowledge and expertise in HRA plans be consulted.