The Adviser's Guide to Health Savings Accounts Fourth Edition

Before you can begin to advise clients on Health Savings Accounts (HSAs), it’s important to understand how HSAs and high-deductible health insurance plans (HDHPs) operate. This guide provides the information on HSAs and HDHPs that you need to educate and advise your clients, including the factors that an employer should consider before offering an HSA and the factors an individual should consider before enrolling in an HSA.

In convenient download format, this comprehensive, well-organized guide provides in-depth coverage of the regulations on employer comparable contributions, the exceptions for non-highly compensated employees, and the guidance relating to the manner and method for reporting and paying excise tax. In addition, the guide examines and explains many other topics, including—

• Modifications made by the 2010 Health Care Act
• Background, legislative history, and recent developments
• Account establishment and requirements
• Eligibility
• Medical coverage and insurance
• High-deductible health plan requirements
• Medical expenses eligible for tax-free treatment
• Differences between an HSA, an HRA, and a health FSA
• Spousal imits, family coverage, and embedded deductibles
• Contributions, excess contributions, deductions, and exclusions
• Rollovers and transfers
• Operation and administration
• Prohibited transaction rules
• Taxation of distributions
• Employer comparable contribution requirements
• Section 125 cafeteria plans
• IRS and DOL reporting
• Estate and gift tax aspects
• Coordination with flexible spending accounts (FSAs), Archer medical savings accounts (Archer MSAs), and health reimbursement arrangements (HRAs)
• Federal and state laws affecting HSAs

The Adviser's Guide includes helpful appendices that include current administrative forms, contribution limitation charts, comparisons of HSAs, FSAs, and HRAs, as well as, relevant IRS reporting forms.

Note: This product is an electronic download file that will be accessible immediately after completing your purchase. Access to this file – from the My Download page – expires 90 days from purchase date.

Please note this product purchase is non-refundable. For more information about this product or service concerns, please contact the AICPA Service Center at service@aicpa.org or call 888-777-7077.