60 presentation slides. Topics addressed in detail include: [1] HSA Eligibility -- Employer Obligation; [2] HSA Eligibility Requirements: HDHP Coverage, No Other Impermissible Coverage, Not Enrolled in Medicare and Not Claimed as Dependent on Someone Else's Tax Return; [3] HSA Contributions; [4] HSA Distributions; [5] HSA Trust/Custodian Requirements; [6] HSA Reporting; [7] Certain Affordable Care Act rules; [8] Application of ERISA to HSAs; [8] The need for a Section 125 plan; and [9] The Cadillac Tax.  MORE >>