Nova 401(k) Associates
Retirement Plan Solutions, Inc.
Defined Contributions Consultant
Plan Design Consultants, Inc.
Healthcare Actuarial Consultant
Retirement Plan Sales Consultant
IUOE Local No. 478 Employee Benefit Funds
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|Detailed Overview of New Health Savings Account Regulations|
July 27, 2004
Excerpt: The guidance covers issues on individual eligibility for HSAs, provides examples of plans that will be considered high-deductible plans, clarifies the scope of 'preventive care,' provides guidance on calculating permissible contributions and distributions, addresses the 'comparability' nondiscrimination standard, rollovers, coordination between cafeteria plans and HSAs, and discusses various HSA administration issues. HSAs are established under IRC sec. 223.
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