Technical Guidance

In December 2003, the Medicare Prescription Drug, Improvement and Modernization Act of 2003 was signed into law, which approved Health Savings Accounts, or HSAs. The following links can provide you with the legislation materials regarding HSAs.

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

• 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

IRS Revenue Rulings

• Revenue Ruling 2004-38: Contribution Guidance for HSAs
• Revenue Ruling 2004-45: Relationship of HSAs, FSAs, & HRAs
• Revenue Ruling 2005-25: HDHP Family Coverage

IRS Announcements

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

IRS Publications 

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