IRS allows Health Flexible Spending Accounts to cover Nonprescription Drugs under Revenue Ruling 2003-102  (Click Here for more information) Access to some FSA and HRA benefits doesn't defeat HSA eligibility Over the Counter Prescriptions America's Health State Health Rankings - 2003 Edition Code of Federal Regulations Internal Revenue Bulletin Federal Register Health & Humans Services Medicare - Q&A Website Oklahoma Insurance Department Oklahoma State Department of Health HIPAA ONLINE Social Security Administration Society for Human Resource Management U.S. Department of Labor   -EFAST - ERISA Filing Acceptance System   -ELaws - a multi faceted website with lots of information on many employer laws   -Family Medical Leave Act   -Employee Benefits Security Administration (EBSA) U.S. Treasury