The Most Complete, Current, Easy-to-Use HSA Resource Available! Health Savings Account (HSA) Answer Book, Ninth Edition by Christine L. Keller, Gary S. Lesser, William F. Sweetnam List Price: $395.00 Eligible for Free Standard Shipping on U.S. Prepaid Orders Imprint: Aspen Publishers ISBN: 9781454825265 Hardcover: 700 pages Publication Cycle: Updated annually Last Updated: 7/11/2013 Automatic Supplementation More Info.

Description Health Savings Account Answer Book answers every HSA question...clarifies every HSA issue...in 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 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 600 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? The Ninth Edition of the Health Savings Account Answer Book has been updated to include: A new Introduction by William Sweetnam explaining why he thinks the demand for HSAs and HDHPs will continue to be strong. Discussion of when a provider incentive payment could be treated as coverage making an individual ineligible to contribute to an HSA An examination of the Obama Administration and Congressional Democrat's health policy since the enactment of the PPACA Why funding an HSA with pretax contribution through a cafeteria plan may affect ultimate social security benefits The new rules for reporting the cost of employer-provided health coverage on Form W-2 for 2013 How an employer may be able to fulfill the "pay or play" plan mandate under the ACA by providing an HSA and HDHP for its employees A discussion of the final regulations issued in February 2013 on "Standards Related to Essential Health Benefits, Actuarial Value, and Accreditation" that was issued by the Department of Health and Human Services (HHS) Discussion of the changes made in January 2012 to IRS model Forms 5305-B (trust version) and 5305-C (custodial version) for establishing an HAS Discussion of the prohibition on lifetime and annual limits on essential health benefits under an HDHP Discussion of the objective factors that may indicate that an otherwise personal expense (e.g., gym fees, lactation expenses) is for medical care and thus may be paid from an HSA on a tax-free basis Discussion of the proposed possible approach to calculating the actuarial value of employer HSA contributions for purposes of the refundable premium tax credit provisions for a group health plan and for employer payments under the shared responsibility provisions when full-time employees of certain large employers receive a premium tax credit Coverage of the HAS contribution limits for domestic partners Discussion of the rules relating to the "commingling" of HSA assets Discussion of the Federal Reserve's debit card interchange transaction fee restrictions and prohibitions against payment card network exclusivity arrangements and how the Dodd-Frank Wall Street Reform and Consumer Protection Act applies to debit cards used with HSAs Coverage of the guidance regarding the 20 percent additional tax on distributions that are not used for qualified medical expenses Explanation of the potentially different tax treatment that may apply to distributions for medical expenses incurred by adult dependents View the Highlights for this title. 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 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 Related Products Employee Benefit Plan Review Steven A. 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