HSA Bank

IRS Guidance & Resources

HSAs were created in December 2003 with the passing of the Medicare Prescription Drug, Improvement and Modernization Act of 2003. Since then, the IRS has released additional guidance on HSA usage.

HSA Legislative Text

Medicare Prescription Drug, Improvement and Modernization Act of 2003

Health Opportunity Patient Empowerment Act of 2006

Code of Federal Regulations, Title 26, §54.4980G: Employer Comparable Contributions.

IRS Notices & Publications

Notice 2010-59: Patient Protection and Affordable Care Act

Notice 2004-2: Department of Treasury Q&A

Notice 2004-23: Preventive Care Clarification

Notice 2004-50: Administrative, Procedural & Misc Q&A

Notice 2005-8: Tax Treatment Partnership and S-corp

Notice 2005-86: HSA Eligibility During a Cafeteria Plan Grace Period

Notice 2007-22: FSA & HRA Funds Rollover to HSAs

Notice 2008-51: IRA Funds Transfer to HSA

Notice 2008-52: Guidance on HSA Contributions

Notice 2008-59: General HSA Guidance Q&A

Revenue Ruling 2004-38: Contribution Guidance for HSAs

Revenue Ruling 2004-45: Relationship of HSAs, FSAs, & HRAs

Revenue Ruling 2005-25: HDHP Family Coverage

Announcement 2004-67: Correction of 2004-2 on Medicare Eligibility

IRS Publication 969 - Health Savings Accounts and Other Tax-Favored Health Plans

Additional Resources

The Galen Institute

National Association of Alternative Benefits Consultants

Health Savings Alliance

The Cato Institute

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