VEChannel Event Profile

WebCast On The NewlyIssued IRS Regulations For HSAs

The IRS recently issued new regulations that clarify exactly how an HSA must operate! This 90minute webcast provides an in depth examination of this guidance, including: What is the status of the special treatment of plans with lower deductibles for prescription drugs? How does a plan account for embedded deductibles (relating to individual deductible limits and family out of pocket maximums) for purposes of determining whether a plan meets the HSA definition for a high deductible health plan? Can a single medical reimbursement plan be used when some participants have an HSA and some do not? Or, does an employer need more than one health plan? Is a married individual who otherwise qualifies as an "eligible individual" eligible to contribute to an HSA if the individuals spouse has nonHDHP family coverage for which the individual is eligible to participate but does not participate? Does the new cafeteria plan grace period rule have an impact on eligibility for HSA contributions (e.g., can a person have an HSA during the grace period of his or her cafeteria plan if they do not have a remaining balance after the close of the plan year)? How do the cafeteria plan rules relating to "irrevocable elections" and Section 105 and 125 discrimination testing apply if HSA contributions are submitted through a cafeteria plan? What if a state mandates that certain benefits must be provided for insured plans if the benefits do not satisfy the HSA deductible rules? Can partners, members of an LLC, and 2% or greater SCorp owners make pretax salary reduction contributions to HSAs? What is the tax treatment of an S corporations contributions to the HSA of a 2percent shareholder who is also an employee of the S corporation? What is the tax treatment of a partnerships contributions to a partners HSA? What does the IRS mean by "comparable contributions" for purposes of conducting discrimination testing for HSAs? In addition to the presentation slides, registrants will also receive copies of the latest IRS guidance on HSAs! If you are considering an HSA as an option for your health care program (especially as the renewal process commences for calendar year plans), you wont want to miss this valuable presentation!

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