Part III - Administrative, Procedural, And Miscellaneous Health Savings Accountsadditional Q&As

By United States Department of the Treasury

Book Id: WPLBN0000659288
Format Type: PDF eBook
File Size: 92.20 KB.
Reproduction Date: 2005

Title:	Part III - Administrative, Procedural, And Miscellaneous Health Savings Accountsadditional Q&As
Author:	United States Department of the Treasury
Volume:
Language:	English
Subject:	Government publications, Economics., United States. Department of the Treasury--Appropriations and Expenditures.
Collections:	U.S. Department of the Treasury Collection
Historic Publication Date:
Publisher:	United States Department of the Treasury


Citation APA MLA Chicago Department Of The Treasury, U. S. (n.d.). Part III - Administrative, Procedural, And Miscellaneous Health Savings Accountsadditional Q&As. Retrieved from http://gutenberg.cc/

Description
Government Reference Publication

Excerpt
Background: Section 1201 of the Medicare Prescription Drug, Improvement, and Modernization Act of 2003, Pub. L. No. 108-173, added section 223 to the Internal Revenue Code to permit eligible individuals to establish Health Savings Accounts (HSAs) for taxable years beginning after December 31, 2003. Notice 2004-2, 2004-2 I.R.B. 269, provides certain basic information on HSAs in question and answer format. This notice addresses additional questions relating to HSAs.

Table of Contents
TABLE OF CONTENTS The following is an outline of the questions and answers covered in this notice: I. Eligible Individuals Q&A 1. Choice between low-deductible health plan and HDHP Q&A 2. Eligible for Medicare and contributions to HSA Q&A 3. Eligible for Medicare and catch-up contributions Q&A 4. Government retiree and enrollment in Medicare Part B Q&A 5. Eligible for medical benefits from VA Q&A 6. Coverage under TRICARE Q&A 7. HDHP and coverage for one or more specific diseases or illnesses Q&A 8. Permitted insurance and insurance contracts Q&A 9. HDHP and discount cards Q&A 10. Employee Assistance Programs (EAPs), disease management programs and wellness programs Q&A 11. Payroll period other than a calendar month II. High Deductible Health Plans (HDHPs) Q&A 12. Family HDHP coverage defined Q&A 13. State high-risk pools and HDHPs Q&A 14. Lifetime limit on benefits under HDHPs Q&A 15. Annual and lifetime limit on specific benefits under HDHPs