Health Savings Account Answer Book, Sixth Edition / Edition 6

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More About This Textbook


"We love the book and constantly refer to it for guidance. Thank you very much for such an easy-to-follow and informative book!" - Cate A. Miller, CPA, MBA, Froshman, Billings & Lewandowski CPA's and Advisors, Inc

Health Savings Account Answer Book answers every HSA question...clarifies every HSA a format that's quick and easy to use. It tells you virtually everything you have to know to profit from HSAs - from how they work, what they offer participants, and how they can benefit employers to helping you determine how well they will fit your company or clients. In quick-access, Q&A format, the Answer Book cuts through the hype and current confusion surrounding HSAs - helps you accurately weigh all their pros and cons - and gives you the facts you need to make sound decisions...avoid pitfalls...answer employee challenges...and deal effectively with healthcare vendors.

Health Savings Account Answer Book answers more than 550 key questions on all aspects of HSA establishment, administration, and compliance - including rules and penalties, medical coverage, contributions and deductions, distributions, rollovers and transfers, fiduciaries, filing requirements, and more. For example…

  • What are the advantages HSAs offer over the other consumer-driven health plans?
  • When is the deadline for making annual contributions?
  • When is a mid-year enrollee treated as being HSA eligible for the entire year?
  • How are rollovers from an HRA and FSA made?
  • How are the tax-free qualified funding transfers to an HSA from an IRA or Roth IRA treated?
  • What are the advantages to an employer of allowing employees to contribute to an HSA on a pretax basis through a cafeteria plan?
  • How does an employer make accelerated HSA contributions?
  • What happens if an employee fails to establish an HSA?

Health Savings Account Answer Book, Fifth Edition, has been updated to include:

  • Discussion and analysis of the much-anticipated "grab-bag" guidance issued in Notice 2008-59 relating to HSAs
  • Discussion of the guidance issued in Notice 2008-52 regarding the repeal of the HDHP deductible limit on HSA contributions and for treating an eligible individual on December 1, as being eligible for the entire year
  • Discussion of the guidance issued in Notice 2008-51 on qualified HSA funding distribution (a one-time transfer) from an individual's IRA or Roth IRA to an HSA
  • Coverage of the prohibited transaction exemption under the Pension Protection Act of 2006 (PPA), as amended by the Worker, Retiree, and Employer Recovery Act of 2008 (WRERA), which allows HSA providers to offer personalized investment advice to HSA owner
  • Discussion and analysis of the proposed Department of Labor (DOL) regulations and a proposed class exemption relating to the provision of fee-level or computer model investment advice arrangements that were published on August 22, 2008
  • Analysis of changes made to the definition of dependent for HSA and other purposes by the Working Families Tax Relief Act of 2004 (WFTRA), the Gulf Opportunity Zone Act of 2005 (GOZA), and the Fostering Connections to Success and Increasing Adoptions Act of 2008 (FCSIA)
  • Discussion and analysis of the improvements made by the Tax Relief and Health Care Act of 2006 (TRHCA)
  • Discussion of the DOL guidance for an HSA to be exempt from ERISA
  • Discussion of ERISA fiduciary rules and the consequences when an HSA is subject to ERISA, including whether a trust rather than a custodial account is required
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Product Details

  • ISBN-13: 9780735591127
  • Publisher: Wolters Kluwer Law & Business
  • Publication date: 8/17/2010
  • Edition number: 6
  • Pages: 672
  • Product dimensions: 7.20 (w) x 10.20 (h) x 1.50 (d)

Table of Contents

• Overview of HSAs

• HSA/HDHP Providers
• Other Defined Contribution Health Care Arrangements
• Regulation
• Advantages and Disadvantages
• Future of HSAs

• General HSA Rules

• Eligible Individual for Establishing an HSA
• Establishment and Effective Dates
• Divorced Parents
• Qualified Medical Expenses
• Dependents
• Advantages and Disadvantages of HSAs

• Medical Coverage and Insurance

• HDHP Requirements
• Plan Deductible
• Limitation on Benefits
• Family Coverage vs. Self-Only Coverage
• Other Health Plan Coverage
• Miscellaneous Issues

• Contributions and Deductions

• Making HSA Contributions
• Eligibility for HSA Contributions
• Other Employee Health Plans
• Cafeteria Plan Grace Period Rules
• Interaction Between HSAs and Health FSAs
• Contribution Limitations
• Catch-Up Contributions
• Computing Annual Contributions
• Special Computation Rules for Married Individuals
• Deductions for Individual Contributions
• Employer Contributions in General
• Employer Responsibility
• Exclusion and Deductibility of Employer Contributions
• Timing of Contributions
• Excess Contributions
• Employer Contributions and ERISA
• Comparability of Employer Contributions
• IRS Reporting by Individuals
• Partnership Considerations
• S Corporation Considerations

• HSA Rollovers and Transfers

• Rollovers and Transfers from IRAs and HSAs
• Qualified HSA Funding Distributions (IRA to HSA)
• Qualified HSA Distributions (One-Time HRA and FSA Transfers to an HSA)

• Distributions

• Taxation of HSA Distributions
• Restrictions on Distributions
• Medical Care Paid from an HSA
• Medicine and Drugs
• Distributions Used for Long-Term Care Insurance
• Premiums
• Deemed Distributions Due to Prohibited Transactions
• Transactions with Service Providers
• Other Prohibited Transaction Exemptions
• The 10 Percent Additional Tax
• Returning Distributions Mistakenly Made Death Distributions to Designated Beneficiaries
• Income Tax Withholding on HSA Distributions

• Administration and Compliance

• HSA Documents
• Permissible Investments
• Account Fees
• Trustees and Custodians
• Reports
• Form Filing Requirements

• Federal and State Laws Affecting HSAs

• HIPAA Privacy
• Medicare Part D
• State Benefit Mandates
• State Tax Consequences
• Davis-Bacon Act
• USA Patriot Act
• Securities Law
• Use of Electronic Media
• Creditor Protection

• APPENDIX A - Extracts from Relevant Code Sections
• APPENDIX B - IRS Notices
• APPENDIX C - IRS Announcements
• APPENDIX D - IRS Revenue Rulings
• APPENDIX E - Department of Labor Releases
• APPENDIXF - Annual HSA Limitations
• APPENDIX G - How Health Savings Accounts Compare to Health Flexible Spending Arrangements (FSAs) and Health Reimbursement Arrangements (HRAs)

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