Health Savings Accounts

New and Updated

• Type:

  Employment Law Guide

  Health Care Benefits: Federal

  Updated to reflect the Patient-Centered Outcomes Research Institute Fee for plan or policy years that end on or after October 1, 2022, but before October 1, 2023.

• Date:

  September 8, 2022

  Type:

  Commentary and Insights

  Post-Roe World Could Create Talent Losses

  Recent data shows that the post-Roe world could create talent losses, forcing employers to make tough decisions in uncertain times. Employers can best prepare for these challenges by considering their options, including travel benefits, pay changes, and increased flexibility.

• Type:

  Editor's Choice

  Coronavirus (COVID-19): Benefits

  Updated to reflect a development regarding telehealth services.

• Type:

  Legal Timetable

  CARES Act Expands Qualified Medical Expenses

• Type:

  Legal Timetable

  HSA and HDHP Inflation-Adjusted Amounts to Take Effect for Plan Year 2016

• Type:

  Letters and Forms

  IRS Form 1099-SA, Distributions From an HSA, Archer MSA or Medicare Advantage MSA

  As mandated by the Internal Revenue Service, employers must file Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA, to report distributions made from such savings accounts.

• Type:

  Letters and Forms

  IRS 5498-SA Form, HSA, Archer MSA, or Medicare Advantage MSA Information

  As mandated by the Internal Revenue Service, every trustee or custodian of health savings accounts, Archer medical savings accounts (MSAs), or Medicare Advantage MSAs must file Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information, on an annual basis.