The Health Savings Account (HSA) Answer Book

Appropriate for pension consultants and plan sponsors, this reference answers questions about the new type of tax-favored savings vehicle for health expenses known as the health savings account, and clarifies the IRS rules for both employers and employees. The approximately 500 questions and answers are divided into seven chapters on medical coverage and insurance under a high deductible health plan, contributions and deductions from gross income, rollovers, distributions, administration, and compliance. The appendices provide extracts from relevant code sections, sample administrative forms, and a comparison of HSAs, health FSAs, and HRAs. Annotation ©2006 Book News, Inc., Portland, OR (booknews.com)