Health: Consumer-Directed Plans (HSAs/FSAs/HRAs)
Legislative — proposals, bills and analysis from the 109th and 110th Congresses (2006-present)
Regulatory — administrative rules and information from U.S. offices and agencies
Judicial — current and past court cases and amicus briefs
Press Releases — Council statements and advisories to the news media
(Items in italic are available only to Council members.)
Official Source Documents
February 10, 2011 — Patients' Freedom to Choose Act (S. 312)
February 10, 2011 — Patients' Freedom to Choose Act (H.R. 605)
May 26, 2011 — Family and Retirement Health Investment Act (H.R. 2010)(Paulsen)
May 26, 2011 — Family and Retirement Health Investment Act (S. 1098)(Hatch)
May 26, 2011 — Short Section-by-Section Summary of Family and Retirement Health Investment Act (S. 1098/H.R. 2010)
May 26, 2011 — Long Section-by-Section Summary of Family and Retirement Health Investment Act (S. 1098/H.R. 2010)
March 11, 2011 — Medical Flexible Spending Account Improvement Act (H.R. 1004)
May 29, 2008 — Council Statement for the Record for Ways and Means Committee Hearing on HSAs
May 1, 2008 — Making Health Care More Affordable Act (H.R. 5955)(Walberg)
April 1, 2008 — GAO Report on Health Savings Accounts
April 14, 2008 — Bush Adminsitration Statement of Administration Policy on H.R. 5719
April 8, 2008 — Taxpayer Assistance and Simplification Act (H.R. 5719)
April 8, 2008 — Official Summary of the Taxpayer Assistance and Simplification Act (H.R. 5719)
April 8, 2008 — Joint Tax Committee Estimate of Taxpayer Assistance and Simplification Act (H.R. 5719)
June 11, 2007 — Promoting Health for Future Generations Act of 2007 (H.R. 2639) (Boustany)
December 20, 2006 — Text of Tax Relief and Health Care Act of 2006 (H.R. 6111, as passed by House and Senate)
December 7, 2006 — Joint Committee on Taxation Description of Provisions in the Tax Relief and Health Care Act of 2006
December 7, 2006 — Short Summary of Tax Relief and Health Care Act of 2006
December 7, 2006 — Short Summary of Medicare Provisions of Tax Relief and Health Care Act of 2006
December 7, 2006 — Estimated Revenue Effects of Tax Relief and Health Care Act of 2006
December 5, 2006 — Senate Judiciary Committee Letter to Majority Leader Frist on HSA Provisions in Tax Extenders Bill
September 27, 2006 — Chairman's Substitute to the Health Opportunity Patient Empowerment Act (H.R. 6134)
September 21, 2006 — Health Opportunity Patient Empowerment (HOPE) Act (H.R. 6134)(Cantor-Ryan)
September 20, 2006 — Ways and Means Committee Summary of the Health Opportunity Patient Empowerment (HOPE) Act (H.R. 6134)(Cantor-Ryan)
August 30, 2006 — GAO Report: Consumer Directed Health Plans, Early Enrollee Experiences with Health Savings Accounts and Eligible Health Plans
June 20, 2006 —Senate Group Letter to Senator Grassley Urging Action on HSA Reform Legislation
June 12, 2006 — HSA Premium Affordability Act (H.R. 5586) (Johnson R-TX)
June 29, 2006 — HSA Improvement and Expansion Act (H.R. 5743) (Ryan)
June 28, 2006 — Health Savings Accounts Improvement and Expansion Act (S. 3585)(Hatch)
June 1, 2006 — GAO Report: Consumer Directed Health Plans: Small But Growing Enrollment Fueled by Rising Cost of Health Care Coverage
May 3, 2006 — Tax Free Health Savings Act (H.R. 5262) (Cantor)
February 15, 2006 — Reforming Health Care for the 21st Century (Bush Administration Booklet)
February 1, 2006 — White House Statement on HSAs
Council Materials
September 6, 2011 — CDHC/Group Letter regarding Patients' Freedom to Choose Act (S. 312/H.R. 605)
January 7, 2010 — HSA Consulting Services Analysis: Health Reform Provisions that Could Impact Consumer-Driven Health Plans
May 14, 2008 — HSA Working Group Statement for House Ways and Means Health Subcommittee Hearing on HSAs
April 15, 2008 — Council Letter to House of Representatives Opposing HSA Provision in H.R. 5719
April 9, 2008 — Council Letter to House Ways and Means Committee Opposing HSA Provision in H.R. 5719
February 22, 2007 — Updated Chart Describing HSA Provisions in Tax Extenders/Health Care Legislation
November 28, 2006 — Trade Association letter supporting Health Opportunity and Patient Empowerment Act (H.R. 6134)
August 4, 2006 — HSA Working Group Letter to Senator Grassley in Support of S.3585
July 27, 2006 — HSA Working Group Letter to Ways and Means Committee Chairman Thomas Urging Action on HSA Reform Legislation
July 24, 2006 — Chart comparing HSA proposals and selected House bills
June 20, 2006 — Council Letter to Rep. Hatch Regarding HSA Legislation
May 3, 2006 — Letter to Rep. Cantor in Support of Tax Free Health Savings Act (H.R. 5262)
April 21, 2006 — Talking Points and Proposals to Improve Health Savings Accounts
April 10, 2006 — HSA Working Group Description
February 8, 2006 — Council Summary of the FY 2007 Budget Proposals for HSAs
Official Source Documents
August 19, 2011 — CCIIO Supplemental Guidance Regarding Annual Limits Exemption for Health Reimbursement Arrangements
May 16, 2011 — 2012 Indexed Limits for HSAs
September 3, 2010 — IRS Revenue Ruling 2010-23: Contributions by Employer to Accident and Health Plans; Amounts Received Under Accident and Health Plans
September 3, 2010 — IRS Notice 2010-59: Contributions by Employer to Accident and Health Plans; Amounts Received Under Accident and Health Plans
September 8, 2009 — IRS Final Regulations on Excise Tax Filing for HSAs, COBRA Contributions
July 16, 2008 — IRS Proposed Regulations On Employer Comparable Contributions to Health Savings Accounts
June 25, 2008 — IRS Notice 2008-59 Guidance on Health Savings Accounts
June 3, 2008 — IRS Notice 2008-51: Guidance on Funding Distributions from IRAs to HSAs
June 3, 2008 — IRS Notice 2008-52: Guidance on Contributions to HSAs
April 17, 2008 — Final IRS Regulations on Employer Comparable Contributions to Health Savings Accounts
June 1, 2007 — Treasury/IRS Proposed Regulations Providing Guidance on Employer Comparable Contributions to HSAs
February 15, 2007 — IRS Notice 2007-22 Regarding Rollovers to HSAs
October 30, 2006 — Field Assistance Bulletin No. 2006-02 on HSAs and ERISA
August 14, 2006 — IRS Revenue Ruling 2006-36 Regarding Taxability of Payments from Reimbursement Plans
July 31, 2006 — Final Treasury/IRS Regulations on Employer Comparable Contributions to HSAs
July 11, 2006 — IRS Notice 06-69, Guidance on Use of Debit Cards, Credit Cards, Stored Value Cards for FSAs/HRAs
Council Materials
September 7, 2010 — Davis & Harman Analysis of New IRS Guidance Regarding Reimbursement of Over-the-Counter Medicine and Drugs
December 5, 2008 — Council Comment Letter to IRS on Proposed HSA Regulations and Requirements for Filing Excise Tax Returns
May 15, 2007 — Summary of New HSA/HDHP Limits (Prepared by Groom Law Group)
May 3, 2007 — Group Comment Letter to Treasury/IRS on HSA Regulations and Guidance
April 26, 2007 — Summary and Guidance Request for new HSA Provisions of Tax Relief and Health Care Act of 2006
February 25, 2007 — Compliance Checklist for HSA Transfer Notice 2007-22 (Courtesy of Groom Law Group)
February 25, 2007 — Summary of HSA Transfer Notice 2007-22 (Courtesy of Groom Law Group)
February 22, 2007 — Summary of IRS Notice 2007-22 Regarding Rollovers to HSAs (Courtesy of the Benefits Group of Davis and Harman)
December 22, 2006 — Group Letter to Treasury Department Regarding New HSA Rules
October 31, 2006 — Memo on DOL HSA Guidance (Courtesy of Groom Law Group)
July 31, 2006 — Summary of HSA Comparability Regulations (Courtesy of the Benefits Group of Davis and Harman)
Health
- Employer Shared Responsibility
- Premium Tax Credit
- Essential Benefits
- Summary of Benefits
- Health Insurance Exchanges
- Claims and Appeals
- Preventive Care Coverage
- Grandfathered Plans
- Market Reforms & Adult Child/Age-26 Coverage
- Wellness Programs
- Automatic Enrollment
- Accountable Care Organizations
- Non-Discrimination
- W-2/Informational Reporting
- Value-Based Insurance
Consumer-Directed Plans (HSAs/FSAs/HRAs)
Health Information Technology & HIPAA Privacy
Retirement
Defined Contribution/ 401(k) Plan Reform
- Automatic Enrollment
- Investments
- Plan fees
- Taxation of Retirement Plans/Limits
- Funding Reform
- PBGC Deficit & Premiums
- Business Conduct Standards
Retirement Plan Administration
Other Issues
- FACTA Issues
- FBAR Issues
- Puerto Rico Plans
- Non-Qualified Deferred Compensation
- Code Section 409(A), 457(A), 162(m) issues
- Say-on-Pay
