HSA Ed - IRS Regulations

Below is the original HSA law and the law that made changes in 2006

Medicare Prescription Drug, Improvement, and Modernization Act of 2003 (the law that created Health Savings Accounts) ==> http://o.b5z.net/i/u/10021383/h/pl108-173.pdf

Health Opportunity Patient Empowerment Act of 2006 (made changes to HSAs) ==> http://o.b5z.net/i/u/10021383/h/hp209.htm

Links to the guidance and regulations from the IRS, Department of Labor, etc.:

2011

IRS Rev. Proc. 2011-32 ==> http://www.irs.gov/irb/2011-22_IRB/ar07.html

2010

U.S. Department of Labor Final Regulations (January 14, 2010) Federal Register, Vol. 75, No. 9, p. 2068-2077 ==> http://www.gpoaccess.gov/fr/retrieve.html

IRS Rev. Rul. 2010-23 (September 27, 2010) ==> http://www.irs.gov/irb/2010-39_IRB/ar06.html

2009

IRS Final Regulations, September 8, 2009 Federal Register, Vol. 74, No. 172, p. 45994-46000 ==> http://www.gpoaccess.gov/fr/retrieve.html

2008

IRS Final Regulations, April 17, 2008 Federal Register, Vol. 73, No. 75, p. 20794-20797 ==> http://www.gpoaccess.gov/fr/retrieve.html

IRS Proposed Regulations, July 16, 2008 Federal Register, Vol. 73, No. 137, p. 40793-40799 ==> http://www.gpoaccess.gov/fr/retrieve.html

2007

2006

IRS Final Regulations, July 31, 2006 Federal Register, Vol. 71, No. 146, p. 43056-43067 ==> http://www.gpoaccess.gov/fr/retrieve.html

Labor Department Field Assistance Bulletin 2006-2 (October 27, 2006) ==> http://www.dol.gov/ebsa/regs/fab_2006-2.html

IRS Rev. Proc. 2006-53 (November 27, 2006) ==> http://www.irs.gov/irb/2006-48_IRB/ar16.html

2005

IRS Rev. Proc. 2004-70 (November 21, 2005) ==> http://www.irs.gov/irb/2005-47_IRB/ar13.html

2004

Labor Department Field Assistance Bulletin 2004-1 (April 7, 2004) ==> http://www.dol.gov/ebsa/regs/fab_2004-1.html

IRS Rev. Proc. 2004-22 (April 12, 2004) ==> http://www.irs.gov/irb/2004-15_IRB/ar12.html

IRS Rev. Proc. 2004-71 (December 13, 2004) ==> http://www.irs.gov/irb/2004-50_IRB/ar14.html