Publications

Additional Guidance on Health Savings Accounts: A Beginning
04/01/2004

Please recall our January 26, 2004 Management Alert regarding the new Health Savings Account (HSA) vehicles that were established under the Medicare Prescription Drug, Improvement and Modernization Act of 2003. That Act put in place Internal Revenue Code Section 223 establishing HSAs. [click here for a copy of that Management Alert] Also, in our client teleconference in February, we described the structure and requirements for these new HSAs and noted that, although HSAs were available beginning January 1, 2004, there were several unanswered questions.