EBIA Weekly Archives - CDHC - Statutes

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Results (230 articles found)


  1. IRS Proposes Regulations on HSA Comparability Requirements and HSA and Group Health Plan Excise Tax Reporting
    From the July 15, 2008 EBIA Weekly
    The IRS has issued proposed regulations providing guidance on changes to the HSA comparability rules under the Tax Relief and Health Care Act of 2006 (TRHCA). (The comparability rules only apply to employer HSA contributions made outside of a cafeteria ...
    [Prop. Treas. Reg. Secs. 54.4980B-2, 54.4980D-1, 54.4980E-1, 54.4980G-1, 54.4980G-3, 54.4980G-4, 54.4980G-6, and 54.4980G-7, 72 Fed. Reg. __ (July 16, 2008)]
  2. IRS and Treasury Officials Provide Informal Views on Health Benefits, Wellness Incentives, and More
    From the July 10, 2008 EBIA Weekly
    The Joint Committee on Employee Benefits (JCEB) of the American Bar Association has posted a report on the May 2008 question-and-answer session between JCEB representatives and IRS and Treasury officials. Highlights include the following informal, nonbinding comments about ...
    [ABA Joint Committee on Employee Benefits, Meeting With IRS and Treasury Officials (May 8-10, 2008)]
  3. IRS Issues Final Regulations on Tax Exemption for Children Whose Parents Are Divorced, Separated, or Living Apart
    From the July 03, 2008 EBIA Weekly
    The IRS has issued final regulations regarding when parents who are divorced, separated, or living apart are entitled to claim a child as a dependent. The final regulations, which apply to taxable years beginning after July 2, 2008, reflect changes ...
    [Treas. Reg. Sec. 1.152-4, 73 Fed. Reg. 37797 (July 2, 2008)]
  4. IRS Issues "Grab Bag" Guidance Addressing Many HSA Issues
    From the June 26, 2008 EBIA Weekly
    Treasury and the IRS have issued the much-anticipated “grab bag” guidance on HSAs, consisting of 42 Q/As on a broad range of topics. Below, we highlight some of the Q/As that we found particularly interesting. ...
    [IRS Notice 2008-59 (June 25, 2008)]
  5. IRS Announces Mid-Year Increase in Mileage Rates for Transportation to Obtain Medical Care and Moving Expenses
    From the June 26, 2008 EBIA Weekly
    Due to recent gasoline price increases, the IRS has announced an eight-cent mid-year increase in the standard mileage rate for calculating the cost of using an automobile to obtain medical care. (Such use may be deductible under Code ...
    [IRS Announcement 2008-63 (June 24, 2008)]
  6. IRS Guidance on HSA Contribution Limits and the Full-Contribution Rule
    From the June 05, 2008 EBIA Weekly
    The Tax Relief and Health Care Act of 2006 (TRHCA) made key changes to the contribution limits for HSAs (see our article at http://www.ebia.com/WeeklyArchives/CDHC/Statutes/18830 (Premium Access subscription required)). Beginning in 2007, the maximum ...
    [IRS Notice 2008-52 (June 4, 2008)]
  7. IRS Provides Guidance on Qualified HSA Funding Distributions--a One-Time Transfer From IRA to HSA
    From the June 05, 2008 EBIA Weekly
    IRS Notice 2008-51 provides guidance on qualified HSA funding distributions, which were added to the Code by the Tax Relief and Health Care Act of 2006 (see our article at http://www.ebia.com/WeeklyArchives/CDHC/Statutes/18830 (Premium ...
    [IRS Notice 2008-51 (June 4, 2008)]
  8. IRS Releases 2009 HSA Contribution Limits and HDHP Minimum Deductibles and Out-of-Pocket Maximums
    From the May 15, 2008 EBIA Weekly
    The IRS has released the 2009 cost-of-living adjustments for HSA contribution limits and for HDHP deductibles and out-of-pocket maximums: HSA Contribution Limits. The 2009 annual HSA contribution limit for individuals with self-only HDHP coverage is $...
    [Rev. Proc. 2008-29 (May 13, 2008)]
  9. GAO Reports Findings on Participation in HSAs and HDHPs
    From the May 08, 2008 EBIA Weekly
    The United States Government Accountability Office (GAO) has released a report on participation in HSA-eligible high-deductible health plans (HDHPs) and health savings accounts (HSAs). The 2008 report, prepared at the request of two members of Congress, updates information ...
    ["Health Savings Accounts: Participation Increased and Was More Common Among Individuals with Higher Incomes," GAO-08-474R (Apr. 1, 2008)]
  10. Relief Allows Penalty-Free Withdrawal of Economic Stimulus Payments From Certain Tax-Favored Accounts
    From the May 01, 2008 EBIA Weekly
    Taxpayers who indicated on their 2007 federal income tax returns that refunds should be directly deposited into a specified account (e.g., a checking, savings, or tax-favored account) will automatically have their Economic Stimulus Payments directly deposited into that ...
    [IRS Announcement 2008-44 (Apr. 30, 2008)]

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