Health Savings Account Answer Book
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• 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 • HSARollovers 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 • ERISA • 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) • TABLES • INDEX
Overview of HSAs General HSA Rules Medical Coverage and Insurance Contributions and Deductions HSA Rollovers and Transfers Distributions Administration and Compliance Federal and State Laws Affecting HSAs
