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Health Accounts and Account-Based Plans



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2020 Large Employers' Health Care Strategy and Plan Design Survey: Full Report
This year, the Large Employers' Health Care Strategy and Plan Design Survey included questions to provide insight into large employers' views on the rapidly changing health care landscape. Large employers were asked about their evolving role in bringing about change in health care, their thoughts about proposed policy changes and the position of virtual solutions in their offerings.
Aug 13, 2019
2020 Large Employers' Health Care Strategy and Plan Design Survey: Health Care Costs and Plan Design
This year, the Large Employers' Health Care Strategy and Plan Design Survey included questions focused on health care trend and costs, top conditions driving health care costs, and adoption of consumer-directed health plans.
Aug 13, 2019
Results from the 2020 Large Employers' Health Care Strategy and Plan Design Survey: Press Briefing
This year, the Large Employers' Health Care Strategy and Plan Design Survey included questions to provide insight into large employers' views on the rapidly changing health care landscape. The press briefing covered 10 key insights into how large employers are approaching the delivery system, policy, pharmacy, health care cost management and more.
Aug 13, 2019
Public Policy Webinar: HSAs, HRAs, and Other Regulatory/Compliance Updates
During this webinar, we discuss new legal and regulatory developments for employer-sponsored plans -- specifically new rules increasing flexibility for HSAs and HRAs.
Jul 19, 2019
Public Policy Webinar: Update on ACA Preventive Services, State Leave Requirements, and Other New Guidance
During this webinar, we discuss new legal and regulatory developments for employer-sponsored plans, including the new USPSTF guidance on HIV prevention and new state leave laws.
Jun 25, 2019
Health Plan Offerings, 2018 - 2019
The purpose of this survey was to learn from employers who moved from offering only a high-deductible health plan to adding health plan choice back into their benefits package for the 2019 and 2020 health plan years. Seventy-eight members of the Business Group responded to this survey, although the number may vary from question to question.
May 31, 2019
Public Policy Webinar - Update on HSA Rules, HIPAA, ACA, and Other Regulatory Issues
During this webinar, we discuss the latest regulatory developments for group health plans, including HSA rules, new HIPAA guidance, ACA updates.
May 30, 2019
IRS Increases HSA/HDHP Amounts for Inflation for 2020
The IRS Issued Inflation-Adjusted HSA/HDHP Amounts for 2020.
May 29, 2019
Key Insights What's Weight Bias Got to Do With It Virtual Training
This document summarizes the key takeaways from the What's Weight Bias Got to Do With It? Virtual Training
Apr 24, 2019
President's Budget Calls for HSA Enhancements
Last week, President Trump's proposed 2020 Budget called for health savings account (HSA) enhancements.
Mar 22, 2019
Letter to Senate HELP Chair Lamar Alexander (R-TN) with Recommendations to Slow Rising Health Costs and Improve Health Outcomes
The National Business Group on Health sent a letter in response to Senate HELP Committee Chair Alexander's request for information on specific recommendations for Congress and the Administration to slow rising health care costs, improve health outcomes and increase access to information to make informed decisions about health care. Specifically, the Business Group recommended eliminating the ACA's Cadillac Tax, ending surprise billing, supporting HSA-qualified health plan improvements, advancing policies to promote more affordable, financially sustainable prescription drug prices, encouraging and promoting transparency and accelerating payment and delivery reform in Medicare/Medicaid.
Mar 1, 2019
Surprise Billing for Out-of-Network Medical Claims Data
The purpose of this survey was to determine how employers handle situations in which employees receive surprise bills from out-of-network (OON) providers for services received at in-network hospitals/facilities. This survey looks specifically at how OON claims are paid, protections that health plans have in place for employees receiving surprise bills, types of providers/services that are driving surprise billing and supports offered to employees. Forty-three members of the Business Group responded to this survey, although the number varied from question to question.
Feb 6, 2019
NBGH Comments on Health Reimbursement Arrangements
The Business Group, in response to the DOL's, HHS's, IRS's request for comments, provided comments on increased on HRA issues relevant to large, self-insured group health plans.
Jan 30, 2019
IRS Increases Health FSA Contribution Limit for 2019
Yesterday, the IRS released Revenue Procedure 2018-57, which increases for inflation the voluntary employee health FSA contribution limit to $2,700--a $50 increase over the 2018 limit.
Nov 26, 2018
Public Policy Webinar: Update on ACA Developments, State-Level Requirements, and Other Regulatory Topics
During this webinar, we discuss new regulatory developments, including the new proposed HRA rules and how they might apply to self-insured group health plans. Attendees will have an opportunity to ask questions.
Oct 26, 2018
House Passes Health Account Improvement Bills; Would Expand Pre-Deductible Coverage within Limits
Last week the U.S. House of Representatives passed two broad health account improvement bills (H.R. 6199 and H.R. 6311) that would take effect in 2019 if enacted into law.
Aug 3, 2018
House Ways and Means Committee Moves HSA Improvement Bills Forward
Following June hearings on HSA improvement legislation, yesterday the U.S. House Ways and Means Committee began marking up legislation.
Jul 13, 2018
Joint Letter to House Ways and Means Chair Kevin Brady (R-TX) and Ranking Member Richard Neal (D-MA) Supporting HSA Improvement Legislation
The National Business Group on Health with joint employer groups sent a support letter for HSA improvement legislation in advance of a House Ways and Means Committee markup.
Jul 11, 2018
Working for You in Washington – July 9, 2018
The Business Group's recent policy initiatives include improving health savings accounts, aiding the effort to eliminate Michigan's claims tax, voicing opposition to shifting ESRD Costs from Medicare to employer plans, supporting CMS efforts to improve quality, price transparency and data interoperability and asking the DOL for more clarity on Mental Health Parity disclosure requirements.
Jul 10, 2018
Congress Holds Hearings on HSA Improvement Legislation
On Wednesday and Thursday, the Health Subcommittee of the House Ways and Means Committee and the Joint Economic Committee respectively held hearings to examine legislative proposals to improve HSA accounts and provide increased plan design flexibility to CDHP plan sponsors.
Jun 8, 2018
Letter to Committee Chairs and Ranking Members Supporting HSA Improvement Legislation
The National Business Group on Health (Business Group) sent a letter to two important Congressional Committees in strong support of legislation (H.R. 5138, the Bipartisan HSA Improvement Act) that would make many important health savings account (HSA) improvements and increase their value to employees and their families.
Jun 8, 2018
Public Policy Webinar: Update on ACA, Mental Health Parity, and Other Regulatory/Compliance Topics
During this webinar, we discuss recent regulatory developments that affect group health plans, including agency guidance on the ACA, mental health parity, and HSA/HDHPs.
May 18, 2018
IRS Issues Inflation-Adjusted HSA/HDHP Amounts for 2019
The IRS Issued Inflation-Adjusted HSA/HDHP Amounts for 2019.
May 10, 2018
Public Policy Alert: HSA/HDHP Update
For the 2018 calendar year, taxpayers can retain the $6,900 family HSA contribution limit.
Apr 26, 2018
Working for You in Washington – April 3, 2018
Working for You in Washington – April 3, 2018
Apr 3, 2018
Bill Would Make it Easier to Cover Chronic Care with HSAs
Bill Would Make it Easier to Cover Chronic Care with HSAs
Mar 20, 2018
Public Policy Alert: HSA/HDHP Update
Effective for the 2018 calendar year, the family HSA contribution limit is $6,850.
Mar 7, 2018
Letter Thanking Members of Congress for HSA Improvement Bill
This letter thanks the sponsors of bipartisan legislation that would ensure HDHPs/HSAs participants have better access to onsite and retail primary care clinics, enhanced primary care overall, fitness and activity services to promote wellness, as well as chronic disease management.
Mar 1, 2018
Letter Urging Congress to Improve HSAs
Changes are needed to ensure that all employees have equal access to these benefits regardless of whether they have an HSA, and thus Congress should make necessary technical corrections to the IRS code.
Mar 1, 2018
What's Next? 2018 Health Policy Outlook
This webinar will cover the outlook for the future of the excise tax on employer plans, other ACA taxes, the employer mandate, stabilization of the individual market, drug policy, and other areas. We will examine the alternatives and prospects for action on these and other health care issues by Congress and the Administration and the potential impacts.
Jan 26, 2018
NBGH Working for You in Washington
Details of NBGH Advocacy activity in the last month to advance employers' health policy agenda
Dec 19, 2017
Just the Facts: Funding Health Reimbursement Arrangements
This fact sheet provides an overview of large employers' approaches to contributing to health reimbursement arrangements, including timing, incentives and average amounts.
Dec 11, 2017
Just the Facts: Funding Health Savings Accounts
This fact sheet provides an overview of large employers' approaches to contributing to health savings accounts, including timing, incentives and average amounts.
Dec 11, 2017
Letter to House Ways and Means Chair Kevin Brady (R-TX) and Ranking Member Richard Neal (D-MA) Urging Improvements to Health Savings Accounts
The National Business Group on Health sent a joint letter to House Ways and Means Committee leadership urging Congress to include important HSA policy improvements in end of the year spending legislation.
Nov 20, 2017
Letter to Senate Finance Chair Orrin Hatch (R-UT) and Ranking Member Ron Wyden (D-OR) Urging Improvements to Health Savings Accounts
The National Business Group on Health sent a joint letter to Senate Finance Committee leadership urging Congress to include important HSA policy improvements in end of the year spending legislation.
Nov 20, 2017
Employer Contributions to Health Accounts for Single Coverage
This Numbers You Need chart looks at how much employers contribute to employees' HRAs and HSAs.
Nov 1, 2017
Washington Alert President's Executive Order Would Expand Small Employer and Individual Coverage Options and Expand HRA Flexibility
President issues Executive Order Directing Agencies to Examine Changes to HRA Rules to Make It Easier for Employers to Help Employees Pay for Health Care and to Add Options for Small Employers and the Individual Market
Oct 13, 2017
Simplifying the CDHP to Improve User Experience
This benefit manager guide provides tips and best practices to help employees choose a CDHP, open an HSA, use the plan effectively and maximize its benefits.
Sep 19, 2017
Trump Administration May Issue Executive Order Soon on Drug Pricing, May Also Expand Exemption from HSA Plan Deductibles for Maintenance Medications
Recently, the NY Times reported that the Trump Administration is reportedly weighing issuing an executive order on drug pricing
Jul 3, 2017
Employer Alert: The ACA Out-of-Pocket Maximum: Is Your Plan in Compliance?
This Employer Alert details and provides compliance tips on the ACA's out-of-pocket maximum rules for group health plans.
May 5, 2017
Consumer-Directed Health Care: Learnings from Large Employers
In 2016, the National Business Group on Health® hosted quarterly benchmarking calls on topics related to implementing a consumerism strategy. Topics discussed included: Moving to a full replacement CDHP, Supporting lower-wage workers enrolled in a CDHP, Overcoming common blunders that employers make during CDHP roll-out and Learning what the Trump Administration and Republican-controlled Congress mean for consumerism. The following is a summary of the key findings and highlights from each of the benchmarking calls.
Apr 18, 2017
Letter to Senators Hatch and Rubio and Representative Paulsen Supporting Recently Introduced Health Account Improvement Bills
The National Business Group on Health sent a letter to Senators Orrin Hatch (R-UT) and Marco Rubio (R-FL) and Representative Erik Paulsen (R-MN) supporting legislation (S.403 and H.R.1175) that would make important health account improvements and increase their value to employees.
Mar 3, 2017
Bicameral Bill to Improve HSAs Introduced
Recently, Senators Orrin Hatch (R-UT) and Marco Rubio (R-FL) and Representative Erik Paulsen (R-MN) introduced a HSA improvement bill.
Feb 28, 2017
Infographic: All you Need to Know About CDHPs for 2017
This Numbers You Need Infographic highlights data from the Large Employers' 2017 Health Plan Design Survey regarding what to expect from consumer-directed health plans in 2017.
Nov 14, 2016
National Business Group on Health's Position Statement on Health Accounts
The National Business Group on Health supports regulatory and legislative efforts to promote consumer-directed health care and health accounts.
Aug 15, 2016
Representative Erik Paulsen (R-MN) Introduces Scaled-Back HSA Improvement Bill
Recently, Representative Paulsen introduced a scaled-back version of his HSA improvement bill following legislative inaction on a broader bill introduced in February.
Jun 29, 2016
Letter to California State Senator Ed Hernandez Supporting a Bill (AB1216) that Would Allow Insurers to Continue Offering Individual HSA-Qualified Plans with Deductibles below $2,600
The Business Group sent a support letter to Senator Hernandez regarding AB1216 that would eliminate an unintended consequence of AB1305 that beginning in 2017 will require insurers to increase the minimum deductible from $1,300 to $2,600 (under current IRS limits) for people with individual coverage in California’s large insured market.
Jun 14, 2016
Senator Orrin Hatch (R-UT) and Representative Erik Paulsen (R-MM) Introduce Broad Health Account Improvement Bills
Recently, Senator Orrin Hatch (R-UT) and Representative Erik Paulsen (R-MN) introduced bills that would improve health accounts.
Feb 29, 2016
2015 Best Practice in Health Care Survey Webinar
In this webinar, NBGH and Willis Towers Watson present the results of the 20th annual Best Practices in Health Care Survey, including a review of what benefits employers are offering now and in the future.
Jan 26, 2016
CDHP Enrollment
This Numbers You Need chart shows how enrollment in CDHPs has risen over time.
Dec 4, 2015
CDHPs with Health Savings Accounts Are Most Popular
This Numbers You Need chart contains information on how CDHPs differ by employer.
Dec 4, 2015
Rubio Would Allow Employee Choice and Equalize Tax Treatment of Individual and Employer Coverage
Some Presidential candidates, most notably Senator Rubio (R-FL) and Governor Walker (R-WI), have started outlining their health care proposals as the 2016 nomination process moves forward.
Aug 27, 2015
ACA Key Plan Effective Dates for 2013-2018
This chart summarizes Affordable Care Act compliance deadlines applicable to group health plans for 2013-2018.
Aug 21, 2015
Departments Confirm ACA Embedded Individual Out-of-Pocket Maximum Applies to Self-Insured Plans and High-Deductible Health Plans
Recently, the Departments of Labor (DOL), Health and Human Services (HHS) and the Treasury issued a set of frequently asked questions (FAQs) that provides additional guidance on how the ACA out-of-pocket maximum applies to non-grandfathered self-insured and large group health plans.
May 28, 2015
Health Accounts FAQs
This regularly updated document provides frequently asked questions on the topic of health accounts.
May 6, 2015
Supporting Low-Wage Employees in a Consumerism World
This issue brief summarizes recent studies on health care utilization among CDHP members with and without health accounts. It then provides employers with strategies and tactics to encourage appropriate use of health care among low-wage and hourly employees.
Oct 31, 2014
Health FSA Debit Cards and Carryovers
The purpose of this survey is to find out what process employers use for unsubstantiated health FSA debit card transactions. Additionally, the survey sought to determine how many employers took advantage of the health FSA carryover option in the first year. Forty-nine members of the Business Group responded to this survey.
Oct 10, 2014
Large Employers’ 2015 Health Plan Design Survey Supplement: Characteristics of Employers Who Implement CDHPs
The Large Employers’ 2015 Health Plan Design Changes survey asked members to provide information on their 2015 plan offerings. The survey looked at health care cost projections for the coming year, changes as a result of the ACA, and how employers are managing those rising costs. This supplemental report highlights key differences among employers based on whether they have implemented a consumer-directed health plan (CDHP).
Sep 30, 2014
Communicating Consumerism and Consumer-Directed Health Plans (CDHPs): Eight Years of Best Practices
This Issue Brief outlines recommendations about communication and examples of successful approaches are based on the experiences of National Leadership Committee on Consumerism and Engagement member companies. Employers who are looking to enliven their communications, or those who are just beginning down the CDHP road, can consider these approaches.
Sep 25, 2014
Consumer-Directed Health Care: The Employer Perspective
Current information on all aspects of Consumer-Directed Health Care, including health savings accounts, health reimbursement arrangements, and high-deductible health plans.
Aug 12, 2014
Large Employers' 2015 Health Plan Design Survey
This year’s survey looks at the benefit offerings of 136 large employer members of the Business Group, and the changes they are making for 2015. Areas of focus include: changes due to ACA provisions, health care costs, consumerism, transparency and health improvement.
Aug 11, 2014
Large Employers' 2015 Health Plan Design Survey Chart Pack
This chart pack provides a summary of the benefit offerings of 136 large employers and the changes they are making for 2015. Areas of focus include: changes due to ACA provisions, health care costs, consumerism, transparency and health improvement.
Aug 11, 2014
On-site Health Centers and Health Savings Accounts (HSA)
The purpose of this survey was to determine how employers with health savings accounts and on-site health centers charge for services. Forty-five members of the Business Group responded to this survey.
Jun 11, 2014
Agencies Issue More ACA FAQs
The Department of Labor, Department of Health and Human Services, and Department of the Treasury (collectively, the Agencies) issued Frequently Asked Questions (FAQs) that provide additional guidance on various Affordable Care Act (ACA) topics, including (1) tobacco cessation as a preventive service, (2) summaries of benefits and coverage (SBCs), and (3) health FSA carryovers.
May 13, 2014
IRS Issues Guidance on Health FSA Carryovers and HSAs
The Internal Revenue Service’s Office of Chief Counsel issued two memoranda on (1) health flexible spending arrangement (health FSA) carryovers and health savings account (HSA) eligibility and (2) correction procedures for improper health FSA payments
Mar 31, 2014
The New Health Care Imperative: the 19th Annual Employer Survey on Purchasing Value in Health Care Executive Summary
The National Business Group on Health/Towers Watson Employer Survey on Purchasing Value in Health Care looks at how employers are viewing health benefits in an era of transformation. This executive summary provides an overview of key finding from this year's survey.
Mar 5, 2014
IRS Issues Guidance on Cafeteria Plan and HSA Rules for Same-Sex Spouse Benefits
On December 16, 2013, IRS issued Notice 2014-1, which provides additional guidance on the federal tax treatment of same-sex spouse benefits under cafeteria plans and HSAs.
Dec 18, 2013
Just the Facts: Funding Health Reimbursement Arrangements
Provides an overview of large employers' approach to contributing to health reimbursement arrangements, including: timing, incentives and average amounts.
Dec 4, 2013
Just the Facts: Funding Health Savings Accounts
Provides an overview of large employers' approach to contributing to health savings accounts, including: timing, incentives and average amounts.
Dec 4, 2013
Health FSA Carryover Option
The focus of this survey was to determine if, and when, employers plan on adding a carryover option to their health FSA. Seventy-three members of the Business Group responded to this survey.
Nov 21, 2013
IRS Issues Guidance on Health FSA Use-or-Lose Rule
The IRS issued guidance permitting plan sponsors to modify the “use-or-lose” rule for health FSAs to allow a $500 carryover of unused health FSA funds into the following plan year, provided the health FSA does not also have a 2½ month grace period for incurring and submitting claims the following plan year.
Nov 1, 2013
Controlling Health Care Spending in the United States
Looks at the drivers of health care spend and provides solutions that will help control costs and improve quality and effectiveness of care. This material is prepared to be adapted or customized for the unique culture and challenges of your company.
Oct 31, 2013
Policies to Enhance Affordable Health Coverage: Consumer-Directed Health Plans
As wages continue to stagnate and health care costs continue to climb, more employers are offering and more employees are selecting account-based, or consumer-directed health plans. This public policy brief examines the impact of this type of coverage on costs, quality and other important factors. It also recommends policy changes suggested by the research to make these types of plans easier to use for needed health care services.
Oct 31, 2013
Agencies Issue Guidance on ACA, Health Accounts, and EAPs
The IRS, DOL, and HHS issued guidance clarifying how certain Affordable Care Act provisions apply to HRAs, health FSAs, and employee assistance programs EAPs.
Sep 16, 2013
IRS Clarifies HSA/HDHP Arrangements Can Cover ACA Recommended Preventive Services without Deductible
The IRS issued Notice 2013-57, which clarifies that a HSA/HDHP arrangement can cover recommended preventive services under the Affordable Care Act without violating HDHP rules.
Sep 9, 2013
Your CDHP Toolbox: Taking Enrollment to the Next Level
Short of moving to full replacement, tactics that employers can adopt to move the needle past 20% enrollment.
Jun 30, 2012
IRS Issues Guidance on $2500 Health FSA Limit
The IRS recently released guidance on the Affordable Care Act's $2500 limit on salary reduction contributions to health flexible spending arrangements.
May 31, 2012
CMS Issues Additional Medicare Secondary Payer Guidance on Health Reimbursement Arrangements
Recently, the Centers for Medicare and Medicaid Services issued guidance that eases the Medicare Secondary Payer reporting burden for many health reimbursement arrangements.
Oct 4, 2011
An Employers Guide to Cancer Treatment and Prevention: Executive Summary
A summary of the 3-year initiative on cancer treatment and prevention.
Jul 25, 2011
An Employers Guide to Cancer Treatment and Prevention: Plan Design and Assessment Tool
This resource is designed to help employers assess and design their medical (including behavioral health), pharmacy, and clinical support and condition management benefits.
Jul 25, 2011
New Medicare Part D Creditable Coverage Notice Requirements and OTC Drug Plan Amendment Deadline
Because the Patient Protection and Affordable Care Act (ACA) changed the Medicare Part D election period to October 15 - December 7, plan sponsors now, beginning in 2011, must provide notices of creditable and non-creditable coverage to Medicare-eligible individuals before October 15th each year. Also, the deadline for adopting Cafeteria Plan Amendments to prohibit reimbursement of over-the-counter drugs is June 30, 2011.
Jun 3, 2011
The Time is Now: Moving to Full Replacement Consumer-Directed Health Plans
An increasing number of large employers are considering a full replacement consumer-directed health care strategy. This document outlines 8 key implementation recommendations for employers going this route.
Jun 1, 2011
IRS Says People May Use Health Accounts to Pay for Breast Pumps and Lactation Supplies
Recently, the IRS announced that people may use their health accounts [flexible spending accounts (FSAs), health reimbursement arrangements (HRAs), or health savings accounts (HSAs)] to pay for breast pumps and lactation supplies.
Feb 11, 2011
Internal Revenue Service (IRS) Permits the Use of Health Account Debit Cards for Prescribed Over-the-Counter (OTC) Medicines
The IRS revised recent rules to allow people to continue to use flexible spending account (FSA) and health reimbursement arrangement (HRA) debit cards to purchase prescribed OTC medicines and drugs.
Dec 28, 2010
Reminder, Beginning in 2011, Internal Revenue Service (IRS) Rules Restrict the Use of Health Accounts for Over-the-Counter (OTC) Medicines to Those with Prescriptions
Beginning January 1st, 2011 people may use health flexible spending accounts (FSAs), health savings accounts (HSAs), or health reimbursement arrangements (HRAs) to pay for OTC medicines only if they have prescriptions for them.
Dec 16, 2010
Internal Revenue Service Releases Guidance on Use of Health Accounts for Over-the-Counter Drugs in 2011
The Internal Revenue Service (IRS) released guidance on the Patient Protection and Affordable Care Act's (Affordable Care Act) provision that revises the definition of qualified "medical expenses" to exclude over-the-counter (OTC) medicines or drugs, unless prescribed by physicians, for employer-provided plans including health flexible spending accounts (FSAs), health reimbursement arrangements (HRAs) or Health Savings Accounts (HSAs).
Sep 10, 2010
Department of Defense Issues Final Rules on Law Prohibiting Employers from Encouraging TRICARE-Eligible Employees to Drop Employer Coverage
The Department of Defense issued final rules on the interaction between employer-sponsored health coverage (for employers with at least 20 employees) and TRICARE.
Apr 9, 2010
The Internal Revenue Service (IRS) Releases Additional Rules on HSA Comparable Contributions
IRS Clarifies Comparable Contribution Rules for Health Savings Accounts (HSAs) and Announces Filing Requirements for Excise Tax Penalties.
Sep 10, 2009
IRS Finalizes Guidance on FSA and Active Duty Reservists
The IRS recently issued guidance that allows Flexible Spending Account (FSA) plans to distribute unused account balances to military reservists called to active duty.
Oct 14, 2008
IRS HSA Guidance on Worksite Clinics and Other Issues
New IRS guidance on health savings accounts formalizes view that limited care at on-site clinics is ok. The Treasury Department/IRS announces new limits for HSAs in 2009.
Jul 1, 2008
New Law Allows Distribution of Unused FSA Balances to Active Duty Reservists
New law allows FSA plans to waive "use-it-or-lose-it" rule for military reservists called to active duty for longer than 6 months.
Jun 24, 2008
Employers May Offer Care at On-Site Health Clinics to Employees Who Have Health Savings Accounts under Limited Circumstances
Describing what employers can do and what the law does not permit when offering on-site health clinic services to HSA-eligible employees. It also discusses the political outlook for increased flexibility in Congress.
Apr 30, 2008
IRS Rules on HSA Employer Contributions
The Internal Revenue Service (IRS) published final regulations on meeting the employer comparable contributions requirement when employees have either not established their HSA accounts by December 31st or have not notified their employers that they have opened their HSA accounts.
Apr 22, 2008
IRS and Treasury Issue Guidance on Rollovers from FSAs and HRAs to HSAs
New IRS/Treasury Department guidance provides details to employers on how to amend their health flexible spending account (FSA) and health reimbursement arrangement (HRA) plans to permit a one-time roll over to health savings account (HSA) before 2012.
Feb 19, 2007
Congress Passes Legislation Enhancing HSAs; President Signs
The Tax Relief and Health Care Act of 2006 includes the following provisions that improve health savings accounts (HSA): increases HSA contribution limits, requires earlier cost of living adjustment for HSA limits and describes rules for HSA coverage during flexible spending account (FSA) 2-1/2 month grace period, contributions for mid-year enrollment, employer contributions for lower paid fees, and rollovers from other accounts to HSAs.
Dec 11, 2006
HRA Tax Break Sacrificed if Plan Permits Transfers of Unused Balance Beyond Employee's Spouse or Dependents
Policy Alert - August 23, 2006
Aug 23, 2006
IRS Clarifies Guidelines on the Use of Debit Cards for FSAs and HRAs and the Submission of Receipt by Employees
Policy Alert - August 22, 2006
Aug 22, 2006
IRS Finalizes HSA Comparable Contributions Rules
Details of the final rules for employer contributions to employees' health savings accounts (HSAs).
Aug 1, 2006
Katrina Tax Bill Clarifies that the Same Definition of Dependent Used for Health Plans Applies to HSAs
Congress recently passed a tax bill that includes a provision that exempts Health Savings Accounts (HSAs) from the new (2004) definition of dependent, created by the Working Families Tax Relief Act of 2004.
Dec 21, 2005
IRS Issues Guidance on Coordinating HSAs with FSA Two and a Half Month Grace Period
The IRS issued long-awaited guidance that gives employers who have elected to extend employees' health care flexible spending accounts (FSAs) into the next year an option that will not disqualify employees from also contributing to a health savings account (HSA) during the FSA grace period.
Nov 23, 2005
CMS Guidance Details How HRAs May Qualify for the Employer Subsidy under the Medicare Prescription Drug Benefit
CMS issued guidance on the treatment of health accounts 1) to qualify for the employer subsidy and 2) to calculate the beneficiary out-of-pocket limits for the catastrophic prescription drug benefit.
Jun 16, 2005
CMS Guidance Details How HRAs may Qualify for the Employer Subsidy under the Medicare Prescription Drug Benefit
The Centers for Medicare and Medicaid Services (CMS) issues guidance on the treatment of health accounts 1) to qualify for the employer subsidy and 2) to calculate the beneficiary out-of-pocket limits for the catastrophic prescription drug benefit.
Jun 16, 2005
IRS Extends FSA Reimbursement for 2.5 Months Beyond End of Year
Policy Alert - May 19, 2005
May 19, 2005
New IRS Guidance Clarifies HSA Eligibility When Spouse Carries Non-High Deductible Family Coverage
Policy Alert - April 14, 2005
Apr 14, 2005
New IRS Guidance Reaffirms That Cash-Out Option Makes HRA Taxable
Policy Alert - April 12, 2005
Apr 12, 2005
Law Expands Military Reservists’ Options for Continued Health Coverage and Introduces Employer Notice Requirement
The Act contains changes in military reservists’ options for continued health coverage and a notice requirement for employers.
Dec 15, 2004
Treasury Department and IRS Release Final Guidance on Health Savings Accounts (HSAs)
Policy Alert - July 27, 2004
Jul 27, 2004
Treasury Department and IRS Issue Guidance on Coordination of Health Savings Accounts (HSAs) with Other Health Accounts
Policy Alert - May 14, 2004
May 14, 2004
Department of Labor Says HSAs are Generally Exempt from ERISA
Policy Alert - April 15, 2004
Apr 15, 2004
Treasury Department and IRS Issue Additional Guidance on Health Savings Accounts (HSAs)
This second set of guidance on Health Savings Accounts (HSAs) covers preventive care, prescription drug coverage, and special circumstances for HSAs opened in 2005.
Mar 30, 2004
Initial IRS Guidance on Health Savings Accounts Released
This first round IRS guidance, released last month, provides general information and primarily covers the non-controversial aspects of HSAs.
Jan 22, 2004
Just-Passed Medicare Law Creates New Tax Favored Health Accounts Beginning
Policy Alert - December 4, 2003
Dec 4, 2003
Clarification of IRS Rules on Tax Deductibility of Weight Loss Programs and Health Club Fees for Obesity
Policy Alert - August 14, 2002
Aug 14, 2002
IRS Rules Favorably on Employer-Paid Health Care Accounts
Policy Alert - June 25, 2002
Jun 25, 2002

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