| U.S. Department of the Treasury |
www.treas.gov/offices/public-affairs/hsa/ |
| IRS Publication 969/Health Savings Accounts |
Health Savings Accounts and other Tax-Favored Health Plans |
| Treasury Notice 2004-2 (12/22/03) |
Notice 2004-2 Guidance on Health Savings Accounts |
| Treasury Notice 2004-23 (3/30/04) |
Notice 2004-23 Provides a safe harbor for preventive care benefits |
| Treasury Notice 2004-25 (3/30/04) |
Notice 2004-25 Provides transition relief with respect to medical expenses incurred by eligible individuals |
| Treasury Notice 2004-38 (3/30/04) |
Rev. Rul. 2004-38 Clarifies rules for individuals covered by both prescription drug plans and HDHPs |
| Treasury Notice 2004-22 (3/30/04) |
Rev. Proc. 2004-22 Provides transition relief for individuals covered by both prescription drug plans and HDHPs |
| Treasury Notice 2004-45 (5/11/04) |
Rev. Rul 2004-45 Health Savings Accounts—Interaction with Other Health Arrangements |
| Treasury Notice 2004-43 (6/25/04 |
Notice 2004-43, providing transition relief for individuals in states where HDHPs are not available due to state laws |
| Treasury Notice 2004-50 (Originally issued 7/23/04; corrected version released 8/10/04) |
Notice 2004-50 – Part III – Administrative, Procedural, and Miscellaneous |
| Treasury Notice 2004-67 (9/9/04) |
Health Savings Accounts Guidance Clarification |
| Treasury Notice 2005-8 |
Partnership/S-Corp Contributions |
| Final Comparability Rules (7/31/06) |
Guidance on Employer Comparable Contributions |
| Treasury Notice 2005-86 |
HSAs & FSAs |
| Treasury Notice 2005-25 |
Contributions of Spouses |
| Treasury Notice 2007-22 |
Rollovers from FSA’s & HRA’s |
| IRS Publication 502 |
IRS definition of Qualified Medical Expenses |
| MSA Form 8853 |
Form Instructions |
| HSA Form 8889/Tax Return Instructions |
Form Instructions |
| Treasury Department Illustrations |
Tax Savings Illustrations |
| 2007 HSA and MSA eligibility and contribution limits |
Revenue Procedure 2006-53: Sections .22 and .24 |
| Tax Relief and Health Care Act of 2006 |
Exciting New HSA Rules |
| Treasury Notice 2008-51 |
Full Contribution and Testing Period Rules |
| Treasury Notice 2008-52 |
Qualified Funding Distributions |
| Treasury Notice 2008-59 |
Guidance to Employers & Employees |
| Treasury Notice 2010-59 |
2011 OTC Medication Rule Changes
Questions and Answers
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