Health Savings Account Answer Book, Seventeenth Edition, provides an up-to-the-minute tutorial on this emerging form of consumer-directed health plan. This publication will benefit a wide variety of professional markets, including pension consultants, plan sponsors, health and insurance agents, financial planners and investment advisers, plan administrators, attorneys, custodians, trustees, brokers, and accountants, as well as those institutions that promote, market, service, or provide technical support to health and/or retirement plans, products, and related services.

Health Savings Account Answer Book, Seventeenth Edition, is a decision-making tool. Its combination of theory and practice-based advice provides a clear course of action to increase the subscriber’s understanding of all aspects of the creation, administration, and operation of health savings accounts (HSAs), as mandated by the Internal Revenue Code (Code), Department of Treasury regulations, and Internal Revenue Service notices, procedures, and announcements.

Written by a team of practicing experts, preeminent in their fields, Health Savings Account Answer Book, Seventeenth Edition, provides step-by-step guidance on the creation, operation, and administration of HSAs. Topics covered include medical coverage and insurance; contributions and deductions; rollovers and transfers to HSAs; distributions, administration, and compliance estate and gift tax aspects; HSAs under a Code Section 125 cafeteria plan; prohibited transaction rules; coordination with flexible spending accounts (FSAs), Archer medical savings accounts (Archer MSAs), and health reimbursement arrangements (HRAs); spousal limits, family coverage, and embedded deductibles; and federal and state laws that affect HSAs.

Health Savings Account Answer Book, Seventeenth Edition includes:

List of Questions. The detailed List of Questions that follows the Contents helps the reader to locate areas of immediate interest. The List of Questions is similar to a detailed table of contents, providing the question number and the page on which the question appears. Within each chapter, section headings group and organize questions by topic.

Examples. Numerous examples and practice pointers are interspersed with textual discussion to illustrate important concepts.

Practice Pointers. These paragraphs offer tips and advice to practitioners in the effective design, implementation, and administration of employee benefit plans

Citations. Case citations and references to statutes and authorities are included to help readers who wish to research specific issues.

Appendices. Updated appendix material includes charts on state laws affecting HSAs, as well as coverage of pertinent legislation and regulation.

Abbreviations and Acronyms. A number of the terms and statutory references that appear repeatedly in this publication are referred to by their abbreviations and/or acronyms after the first mention.

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Previous Edition: Health Savings Account Answer Book, Sixteenth Edition ISBN 9781543818505