Making the most of selling HSA-compatible healthy plans
Top 10 reasons to choose an HSA-compatible health plan
Frequently asked questions
Demystifying HSAs and HSA-compatible health plans
Shield Savings brochure
Your guide to the new Shield Savings plan
HSA Account Providers
www.Wells Fargo.com/
Current Members Log In
HSA Contribution Form
HSA Distribution Request Form
Eflex Group - 3rd Party Administration on HSA's
Basic HSA.com
HSA Bank
Calculate
the Future Value of your HSA (Similar to an IRA)
Blue Cross - Chase Enrollment Package 8/04
Cal Broker Magazine Survey
Sterling HSA.com
Warner Pacific's links
Get rates & benefits for an HSA qualified Medical Insurance Plan click on this logo
when you see it.

Explanations and more details

Treasury Dept. 2 page summary
FAQ's
More than you ever wanted to know on HSA's
HSA basics 44 page "slide show
2009 Limits
Chart showing all years
NAHU (National Assoc. of Health Underwriters) Consumer Guide
Tax Form HSA 8889
Instructions
which is an Attachment to Form 1040
Instructions
Explanation of above and below the line deductions
Blue Cross 2007 Updates
Cal Choice
HSA Information
California Franchise Tax Board
Health Savings Accounts Power Point Presentation
from www.Eflexgroup.com

HSA Decisions.com
HSA FAQ's From the HSA Insider Web Site
Blue Shield HSA Info
Tax Facts on Life & Health Insurance - Fee for use
United E Services HRA Calculator
us tax
court.gov Opinions Search
Technical Links
Health Savings Accounts—Additional Qs&As
Internal Revenue Bulletin: 2004-33 August 16, 2004 Notice
2004-50
Table of Contents
Section 1201 of the Medicare Prescription Drug, Improvement, and
Modernization Act of 2003, Pub. L. No. 108-173, added
section 223 to the Internal Revenue Code to permit eligible
individuals to establish Health Savings Accounts (HSAs) for taxable
years beginning after December 31, 2003. Notice
2004-2,
2004-2 I.R.B. 269, provides certain basic information on HSAs in
question and answer format. T
Definition of Dependent IRC 152a) ''dependent'' means any of the following individuals over half of whose support, for the calendar year in which the taxable year of the taxpayer begins, was received from the taxpayer (or is treated under subsection (c) or (e) as received from the taxpayer): IRS Publication 501
Can an HSA account be seized by creditors?
I don't have a conclusive answer, but here's the research:
(6) the interest of an individual in the balance of his account is nonforfeitable. IRC Sec. 223(d)(1). e
non forfeitable benefit Benefits that are vested, meaning that they belong fully to the employee and may not be rescinded. investor words.com
Deemed distributions from HSAs. The following situations result in deemed taxable distributions from your HSA.
You used any portion of any of your HSAs as security for a loan at any time in 2005. You must include the fair market value of the assets used as security for the loan as income on Form 1040, line 21. Page 7
IRS Publication 969
Q 195. What is a Health Savings Account (HSA) and how can one be established? You can use your credit card and get this answer from Tax Facts on Life & Health Insurance
2007 Rules
Tax Relief and Health Care Act (H.R. 6111). Public Law 109-432 GPO Budget Estimate
This bill's health savings account (HSA) provisions make several important improvements to help the growing number of Americans enrolling in HSA High Deductible Health Plans (HDHP) and to increase the number of people who will find these plans attractive.
A summary of the changes follows. (consult your tax advisor for complete Federal and state tax details.)
$2,850 for individuals and $5,650 for families
No contribution reduction for persons who join the HDHP mid-year.
Consolidation of existing HRA and FSA funds into HSA. The one-time, tax-free rollover of existing Health Reimbursement Arrangement (HRA) or Flexible Spending Arrangement (FSA) funds will assist employers wanting to transition employees to HDHP coverage. The one-time rollover will help ensure that employees have HSA funds available to them from the start of their coverage.
Elimination of FSA 2 1/2 month rule. Employers that had considered eliminating the 2 1/2 month grace period from their FSAs because of the negative interaction with HSA rules now may be more inclined to continue the feature. An employee who elects HDHP coverage for January 2007 and who is a participant in a calendar-year FSA that utilizes the grace period would need to spend down the FSA by December 31, 2006 or the employer would need to make the one-time rollover of the FSA dollars to the HSA as previously discussed. Effective 2007.
Earlier Notification of Cost of Living adjustments. HSA contribution and out-of-pocket limits have been historically released by the Treasury late in the year, because the Cost of Living indexing period ends in August of each year. This change adjusts the indexing period to end in March, thereby facilitating the release of contribution limits by June 1 each year. This change will provide employers and others impacted by the release of the information with sufficient time to produce materials using the correct information that takes effect in the next calendar. (Effective 2008).
Rollovers of existing IRA funds into HSAs. Historically, rollovers were not permitted into an HSA from a qualified retirement plan, including an IRA. This changes enables individuals to access IRA funds for HSA contributions by allowing a one-time, tax-free irrevocable rollover from an IRA into an HSA. However, the rollover cannot exceed the HSA contribution limit for the year. Effective 2007.
Higher contribution limits for lower-paid employees. Historically, employers were able to contribute to an HSA on a "comparable" basis for all HSA participants. Contributions could not differ based on compensation or job status. The new provision allows employers to provide higher HSA contributions (up to the statutory maximums) to non-highly compensated employees. Effective 2007.
In addition to the new HSA contribution maximums ($2,850 for individuals, $5,650 for families), the IRS announced the following annual changes for 2007:
Deductible Minimums - $1,100 for individuals, $2,200 for families
Out-of-Pocket Maximums - $5,500 for individuals, $11,000 for families
Blue Cross Summary of the new 2007 Rules
