Health Savings Account Answer Book answers every HSAquestion.clarifies every HSA issue.in a format that's quick and easy touse. It tells you virtually everything you have to know to profit from HSAs -from how they work, what they offer participants, and how they can benefitemployers to helping you determine how well they will fit your company orclients.In quick-access, Q&A format, the Answer Book :C uts through the hype and current confusion surrounding HSAsHelps you accurately weigh all their pros and consGives you the facts you need to make sound decisions.avoid pitfalls.answeremployee challenges.and deal effectively with healthcare vendorsHealth Savings Account Answer Book answers more than 600 keyquestions on all aspects of HSA establishment, administration, and compliance- including rules and penalties, medical coverage, contributions anddeductions, distributions, rollovers and transfers, fiduciaries, filingrequirements, and more.

For example.What are the advantages HSAs offer over the other consumer-driven health plans?When is the deadline for making annual contributions?When is a mid-year enrollee treated as being HSA eligible for the entire year?How are rollovers from an HRA and FSA made?How are the tax-free qualified funding transfers to an HSA from an IRA or RothIRA treated?What are the advantages to an employer of allowing employees to contribute toan HSA on a pretax basis through a cafeteria plan?How does an employer make accelerated HSA contributions?What happens if an employee fails to establish an HSA?The Ninth Edition of the Health Savings Account Answer Book hasbeen updated to include:A new Introduction by William Sweetnam explaining why he thinks the demand forHSAs and HDHPs will continue to be strong.Discussion of when a provider incentive payment could be treated as coveragemaking an individual ineligible to contribute to an HSAAn examination of the Obama Administration and Congressional Democrat's healthpolicy since the enactment of the PPACAWhy funding an HSA with pretax contribution through a cafeteria plan mayaffect ultimate social security benefitsThe new rules for reporting the cost of employer-provided health coverage onForm W-2 for 2013How an employer may be able to fulfill the "pay or play" plan mandate underthe ACA by providing an HSA and HDHP for its employeesA discussion of the final regulations issued in February 2013 on "StandardsRelated to Essential Health Benefits, Actuarial Value, and Accreditation" thatwas issued by the Department of Health and Human Services (HHS)Discussion of the changes made in January 2012 to IRS model Forms 5305-B(trust version) and 5305-C (custodial version) for establishing an HASDiscussion of the prohibition on lifetime and annual limits on essentialhealth benefits under an HDHPDiscussion of the objective factors that may indicate that an otherwisepersonal expense (e.g., gym fees, lactation expenses) is for medical care andthus may be paid from an HSA on a tax-free basisDiscussion of the proposed possible approach to calculating the actuarialvalue of employer HSA contributions for purposes of the refundable premium taxcredit provisions for a group health plan and for employer payments under theshared responsibility provisions when full-time employees of certain largeemployers receive a premium tax creditCoverage of the HAS contribution limits for domestic partnersDiscussion of the rules relating to the "commingling" of HSA assetsDiscussion of th.