Health Savings Accounts (HSAs)

Technical guidance

12/22/2003	Notice 2004-2 Guidance on Health Savings Accounts
03/30/2004	Notice 2004-23 Provides a safe harbor for preventive care benefits
	Notice 2004-25 Provides transition relief with respect to medical expenses incurred by eligible individuals
	Rev. Rul. 2004-38 Clarifies rules for individuals covered by both prescription drug plans and HDHPs
	Rev. Proc. 2004-22 Provides transition relief for individuals covered by both prescription drug plans and HDHPs
05/11/2004	Rev. Rul 2004-45 Health Savings Accounts—Interaction with Other Health Arrangements
06/25/2004	Notice 2004-43, providing transition relief for individuals in states where HDHPs are not available due to state laws
07/23/2004	Notice 2004-50 - Part III - Administrative, Procedural, and Miscellaneous (NOTE: Corrected version posted August 10, 2004)
09/09/2004	Health Savings Accounts Guidance Clarification
11/19/2004	New Guidance on Indexed Amounts for Health Savings Accounts
01/11/2005	Notice 2005-8 Clarifying the Tax Treatment of HSA Contributions by Partnerships and S corporations
04/13/2005	Rev. Rul. 2005-25--Clarifying Contributions of Spouses to HSA Accounts
08/26/2005	Proposed regulations under the comparability requirement for employer contributions
11/22/2005	Notice 2005-86 Providing guidance on the eligiblility to contribute to an HSA during a cafeteria plan grace period.
07/31/2006	Final regulations under the comparability requirement for employer contributions.

Last Updated: March 7, 2007