Health: HSAs/FSAs/HRAs

Official Source Documents 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 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 15, 2008 — ACTION ALERT: HSA provision must be removed from tax bill 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 March 28, 2006 — ACTION ALERT: Urge Inclusion of Flexible Spending Arrangement (FSA) Provision in Pension Legislation February 8, 2006 — Council Summary of the FY 2007 Budget Proposals for HSAs

Official Source Documents 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)
Official Source Documents	Council Materials
December 7, 2006 — Council available to comment on HSA, Medicare physician quality reporting provisions of tax extenders bill June 28, 2006 — Council supports legislative efforts to improve HSAs
Medicare