Federal legislation enacted in 2003 authorized the establishment of health savings accounts (HSAs) for eligible employees in high deductible health plans. This new health care opportunity has prompted IRS and DOL guidance, and it leaves many employers and their health plan service providers with questions about the practical considerations of designing and implementing employee health coverage that includes HSAs. Our panel of benefits consultants and attorneys will discuss the key aspects of the basic rules applicable to HSAs and explore some of the practical design and implementation issues.
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