CAHI HSA Publications & Resources

• HSA Basics
  
• Updated! CAHI HSA State Implementation Report
  
• New! What's Next for HSAs?: PDF Version
  
• New! CAHI Members in the HSA/HDHP Markets
  
• HSAs: Need Only the Health and Wealthy Apply?: PDF Version
  
• Answering Your Questions About Health Savings Accounts: PDF Version | HTML Version
  Updated November 2005
  
• HSAs, HRAs, FSAs: Which Consumer Option Should You Choose?: PDF Version | HTML Version
  Updated December 2004
  
• Legislative Resources
  
• The U.S. Treasury Takes Your Questions on HSAs — A CAHI Telebriefing Transcript (April 16, 2004)
  
• The Inside Scoop on HSAs — A CAHI Telebriefing Transcript (March 4, 2004)

• New! HSAs, Present Law and Analysis Relating to the Tax Treatment of Health Savings Accounts and Other Health Expenses, by Joint Committee on Taxation, June, 29, 2006
• New! HSAs, Present Law and Analysis Relating to the Tax Treatment of Health Savings Accounts and Other Health Expenses, by Joint Committee on Taxation, June, 29, 2006
• New! Consumer-Driven Health Plans Gaining Stronger Presence, by Paul E. Sullivan Jr. and C. William Sharon, CEBS Aon Consulting, Inc., June 2006
• January 2006 Census Shows 3.2 Million People Covered by HSA Plans, by America's Health Insurance Plans, March 9, 2006
• Federal Employees Health Benefits Program: First-Year Experience with High-Deductible Health Plans and Health Savings Accounts, by United States Government Accountability Office, January 2006
• Survey: Consumer-Driven Health Plan Cost Growth Significantly Slower than Other Plans, by Deloitte Center for Health Solutions, January 24, 2006
• 2005 Consumer-Driven Health Care Survey, by Deloitte Consulting LLP's Human Capital practice and the Deloitte Center for Health Solutions, November 15, 2005
• Bring Health Savings Accounts to Medicare, by Greg Scandlen and Phillips L. Gausewitz MD, Consumers for Health Care Choices, September 28, 2005
• Consumer-Directed Plans in Practice, by Blue Cross and Blue Shield Association, September 28, 2005
• Consumerism in Health Care: Early Evidence is Positive, by Grace-Marie Turner, Galen Institute, August 11, 2005
• Health Savings Accounts: The First Six Months of 2005, eHealthInsurance
  
• Consumer Directed Insurance Products: Survey Results, Reden & Anders, Ltd.
  
• Number of HSA Plans Exceeded one Million in March 2005, AHIP Center for Policy & Research
  
• Health Savings Accounts: The First Year in Review, eHealthInsurance
  
• Who buys HSAs? See one company's experience so far.
  
• Health Savings Accounts: How to Broaden Coverage for Working Families, by Nina Owcharenko, Heritage Institute Webmemo, April 16, 2004
  
• HSA Insider Website - Politics, Regulations and Industry News
  
• Health Savings Accounts: Medicare Reform Reshapes the Landscape for Active Employee Health Coverage, Employee Benefits Legal Alert, Kilpatrick Stockton, LLP
  
• U.S. Government Office of Personnel Management HSA Website (for FEHBP-related programs)
  

U.S. Treasury HSA Guidance & Resources

• Official U.S. Treasury HSA website
  
• Contact a U.S. Treasury Official with Your HSA Questions
  
• IRS HSA-Related Forms and Publications
• New! Revenue Procedure 2007-36 -- 2008 Inflation-adjusted HSA numbers
• Treasury and IRS Issue Final Regulations on Employer HSA Contributions, Final regulations concerning Health Savings Account (HSA) comparability rules, July 28, 2006.
• Treasury Releases FY 2007 Blue Book, General explanations of the Administration's fiscal year 2007 revenue proposals that includes a set of proposals to improve access to health care and expand HSAs, February 6, 2006.
• 11/22/05 - Notice 2005-86 Treasury Notice clarifies the interaction of the Flexiable Spending Arrangement (FSA) and eligibility to contribute to Health Savings Accounts (HSAs).
• 11/17/05 - Notice 2005-83 This notice provides relief for certain health plans with non-calendar year renewal dates that otherwise qualify as high-deductible health plans (HDHPs), except that the plans provide state-mandated benefits without regard to a deductible or with a deductible below the minimum annual deductible specified in § 223(c)(2) of the Internal Revenue Code.
• Proposed HSA Comparability Regulations Treasury Notice of proposed rulemaking -- This document contains proposed regulations providing guidance on employer comparable contributions to Health Savings Accounts (HSAs) under section 4980G. In general, these proposed regulations would affect employers that contribute to employees’ HSAs.
• 1/24/05 - Notice 2005-08: Part III - Administrative, Procedural, and Miscellaneous: Health Savings Accounts - Partnership contributions to a partner’s Health Savings Account (HSA); S corporation contributions to a 2-percent shareholder-employee’s HSA.
• 11/19/04 - Rev. Proc. 2004-71: Part III - Administrative, Procedural and Miscellaneous: Tax Forms and instructions - This revenue procedure sets forth inflation adjusted items for 2005
• 09/09/04 - Announcement 2004-67: Health Savings Accounts: Correction - Clarifies A-14 in Notice 2004-2
• 07/23/04 - Notice 2004-50: Part III - Administrative, Procedural and Miscellaneous: Health Savings Accounts - Additional Q & A
• 06/25/04 - Notice 2004-43: Part III - Administrative, Procedural and Miscellaneous - Provides transition relief for individuals in states where high deductible health plans as described in section 223(c)(2) are not available because state laws require health plans to provide certain benefits without regard to a deductible.
• 05/11/04 - Rev. Rul. 2004-45: Section 223 - Health Savings Accounts - Interaction with other health arrangements
• 03/30/04 - Notice 2004-23: Provides a safe harbor for preventive care benefits.
• 03/30/04 - Notice 2004-25: Part III - Administrative, Procedural and Miscellaneous - Provides transition relief for calendar year 2004 for eligible individuals who establish an HSA on or before April 15, 2005 from the requirement that qualified medical expenses may only be paid or reimbursed by an HSA if incurred after the HSA has been established.
  This notice modifies prior guidance in Q & A 26 of Notice 2004-2.
• 03/30/04 - Rev. Rul. 2004-38: Section 223 - Health Savings Accounts - Clarifies rules for individuals covered by both prescription drug plans and HDHPs
• 03/30/04 - Rev. Proc. 2004-22: Administrative, Procedural and Miscellaneous, Section 223: Health Savings Accounts - Provides transition relief from Revenue Ruling 2004-38 for individuals covered by both prescription drug plans and HDHPs
• 12/22/04 - Notice 2004-2: This notice provides certain basic information about HSAs in question and answer format, without attempting to enumerate all of the specific rules that apply under Section 223.
• HSA Statute - Public Law 108-173, December 8, 2003
• Department of Labor Guidance on HSAs and ERISA

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Disclaimer: The information contained on this website is for informational purposes only and does not constitute legal advice. Transmission, downloading, accessing and/or receipt of these materials does not establish or constitute an attorney-client relationship between CAHI and the recipient. Readers of this information should not act upon any information contained in this site without seeking professional legal counsel.