Table of Contents.

Description:

This e-book takes you through the complex world of HRAs and HSAs. Examine who qualifies to contribute to the beneficial HSA and how contributions and distributions are reported on a tax return, and learn the benefits of HRAs and what plan administrators must do to keep an HRA compliant with ACA.

HRAs and HSAs covers:

• The requirements for being eligible for maintaining an HSA.
• Computing a taxpayer’s HSA contribution limit for the year in which the taxpayer becomes an eligible individual.
• Identifying how the last-month rule can increase the HSA contribution limit.
• Calculating a taxpayer’s HSA contribution limit when switching between self-only to family coverage during the tax year.
• Calculating Form 8889, Parts I & II.
• Identifying how HRAs are affected by the ACA.

Product Details:

Level: Basic level

Author: NATP Staff

Pages: 59

Publisher: NATP

Publication Date: 2015

Format: Electronic

File Size: 1,446 KB

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