HSA Procedures Manual - Table Of Content

- TABLE OF CONTENTS -

The content below comprises your HSA Procedures Manual. To view a specific article, simply click on it.

Current Trends In Health Care Costs

• Health Care Reform
• Cost Drivers
• Demographic Trends
• Prescription Drugs
• Research & Technology
• Medical Malpractice & Litigation
• Economic Trends

Current Trends In Controlling Health Care Costs

• Approaches To Control Costs
• Increasing The Employee’s Share Of Total Costs
• Reducing Benefit Levels
• Changing Vendors
• Instituting Disease Management Programs
• Instituting Wellness Programs
• Consumering Health Programs
• Employer’s Responsibilities Regarding HSAs
• Instituting Wellness Programs, Continued

Defining An HSA

• Introduction
• Benefits Of A Health Savings Account
• HSA Benefits: Participating In A High Deductible Health Plan
• HSA Benefits: Who May Offer An HSA
• HSA Benefits: Account Funding
• HSA Benefits: Tax Benefits
• HSA Benefits: Tax-Advantaged Accumulation
• No Use It Or Lose It
• HSA Benefits: Funds May Be Used For Non-Medical Reasons
• HSA Benefits: Self Claims Substantiation
• HSA Benefits: Account Portability
• Eligible Individuals
• Ineligible Individuals
• HSA Qualified Medical Expenses

HSA Design Options

• Introduction To HSA Design Options
• High Deductible Health Plan
• Embedded Deductibles
• Permitted Insurance & Permitted Coverage
• Preventive Care
• Prescription Drug Benefits And HDHPs
• Other Coverage
• Designing Reimbursement Plans To Work With HSAs
• Employer-Provided HSAs
• Employee Contributions
• Eligibility Requirements
• Funding
• HSA Trust Or Custodial Account
• HSA Trustee Or Custodian
• Types Of Investments Available Under An HSA
• Distributions
• Rollovers
• Plan Year
• ERISA Compliance

Establishing & Communicating An HSA

• Introduction To Establishing & Communicating An HSA
• Plan Document
• Summary Plan Descriptions
• Summary Plan Descriptions: Style And Format
• Summary Plan Descriptions: Distribution & Disclosure Requirements
• Summary Plan Descriptions: Reporting Requirements
• Summary Of Material Modifications
• Summary Annual Report
• Board Of Directors Resolution
• Trust/Custodial Agreement
• Salary Reduction Agreements
• Plan Communications
• Required Reporting
• Other Employer Responsibilities

HSA Elections

• Making An HSA Election
• Making Election Changes
• Status Changes
• Leaves
• HSAs & Cafeteria Plans
• HSAs and HIPAA
• Qualified Domestic Relation Orders
• Revoking An HSA Account
• Terminations

HSA Contributions

• Contributions Permitted Under An HSA
• When & How To Make Contributions
• Contribution Limits
• Contribution Limits
• Plan Deductibles
• Contributions By A Partnership To A Partner’s HSA Or By An S Corporation To A 2-Percent Shareholder’s HSA
• Catch-Up Contributions
• Employer Contributions Under A Cafeteria Plan
• Consequences Of Over-Contributing
• Comparable Contributions
• Employer Contributions
• Employer Contributions And Comparability Requirements
• Comparable Participating Employee
• Calculating Comparable Contributions
• Testing For Comparable Contributions
• Other Comparable Contribution Issues
• Cafeteria Plans And Comparable Contributions
• Penalties For Non-Compliance
• Contribution Limits: Eligible Individuals With Single Coverage

HSA Distributions, Reimbursements, & Administration

• Distributions
• Distribution Rules & Procedures
• Distribution Restrictions
• Mistake Of Fact Distributions
• Death Distributions
• Transfers/Rollovers
• Handling Transfer Requests

Integrating An HSA With FSAs And Other Health Plans

• Introduction To Integrating An HSA With FSAs And Other Health Plans
• High Deductible Health Plan: Basic Requirements Overview
• Permitted Coverages
• Health Flexible Spending Arrangement
• Health Reimbursement Arrangement
• Allowable Interaction Between FSAs And HRAs
• Preventive Care
• Prescription Drug Plans And State Mandates

Checklist For Establishing An HSA

• Checklist: Establishing An HSA

Comparisons

• Comparing HRAs With Health FSAs
• Comparing Health FSAs and HRAs to HSAs, Part I
• Comparing Health FSAs and HRAs to HSAs, Part II
• Comparing Health FSAs and HRAs to HSAs, Part III
• Comparing Health FSAs and HRAs to HSAs, Part IV
• Advantages & Disadvantages HSAs Over Health Flexible Spending Arrangements (FSAs)
• Advantages & Disadvantages Of HSAs Over HRAs

Custodial Forms

The following forms and notices are provided as sample documents. As such, they should not be used as is. Instead, each should be reviewed by legal counsel for applicability to your organization.

• Custodial Agreement
• Designation of Beneficiaries
• Memo To Clients or Management
• Disclosure Statement
• Application & Eligibility Form
• Single Account Contribution Form
• Multiple Accounts Contribution Form
• Transfer / Rollover Form
• Withdrawal Form

Trust Forms

The following forms and notices are provided as sample documents. As such, they should not be used as is. Instead, each should be reviewed by legal counsel for applicability to your organization.

• Trust Agreement
• Designation of Beneficiaries
• Memo To Clients or Management
• Disclosure Statement
• Application & Eligibility Form
• Single Account Contribution Form
• Multiple Accounts Contribution Form
• Transfer / Rollover Form
• Withdrawal Form