HSA Procedures Manual & Sample Forms Agenda

Agenda

• Cost Drivers
• Demographic Trends
• Prescription Drugs
• Research & Technology
• Medical Malpractice & Litigation
• Economic Trends

• Approaches To Control Costs
• Increasing The Employee’s Share Of Total Costs
• Reducing Benefit Levels
• Changing Vendors
• Instituting Disease Management Programs
• Instituting Wellness Programs, Part I
• Instituting Wellness Programs, Part II
• Consumering Health Programs
• Employer’s Responsibilities Regarding HSAs

• Introduction To HSAs
• Benefits Of A Health Savings Account
• HSA Benefits: Participating In A High Deductible Health Plan
• HSA Benefits: Who May Offer An HSA
• HSA Benefits: Account Funding
• HSA Benefits: Tax Benefits
• HSA Benefits: Tax-Advantaged Accumulation
• No Use It Or Lose It
• HSA Benefits: Funds May Be Used For Non-Medical Reasons
• HSA Benefits: Self Claims Substantiation
• HSA Benefits: Account Portability
• Eligible Individuals
• Ineligible Individuals
• Qualified Medical Expenses

• Introduction To HSA Design Options
• High Deductible Health Plan
• Embedded Deductibles
• Permitted Insurance & Permitted Coverage
• Preventive Care
• Prescription Drug Benefits And HDHPs
• Other Coverage
• Designing Reimbursement Plans To Work With HSAs
• Employer-Provided HSAs
• Employee Contributions
• Eligibility Requirements
• Funding
• HSA Trust Or Custodial Account
• HSA Trustee Or Custodian
• Types Of Investments Available Under An HSA
• Distributions
• Rollovers
• Plan Year
• ERISA Compliance

• Introduction To Establishing & Communicating An HSA
• Plan Document
• Summary Plan Descriptions
• Summary Plan Descriptions: Style And Format
• Summary Plan Descriptions: Distribution & Disclosure Requirements
• Summary Plan Descriptions: Reporting Requirements
• Summary Of Material Modifications
• Summary Annual Report
• Board Of Directors Resolution
• Trust/Custodial Agreement
• Salary Reduction Agreements
• Plan Communications
• Required Reporting
• Other Employer Responsibilities

• Making An HSA Election
• Making Election Changes
• Status Changes
• Leaves
• HSAs & Cafeteria Plans
• HSAs and HIPAA
• Qualified Domestic Relation Orders
• Revoking An HSA Account
• Terminations

• Contributions Permitted Under An HSA
• When & How To Make Contributions
• Contribution Limits
• Contribution Limits: Eligible Individuals With Single Coverage
• Contribution Limits: Eligible Individuals With Family Coverage
• Plan Deductibles
• Contributions By A Partnership To A Partner’s HSA Or By An S Corporation To A 2-Percent Shareholder’s HSA
• Catch-Up Contributions
• Employer Contributions Under A Cafeteria Plan
• Consequences Of Over-Contributing
• Comparable Contributions
• Employer Contributions
• Employer Contributions And Comparability Requirements
• Comparable Participating Employee
• Calculating Comparable Contributions
• Testing For Comparable Contributions
• Other Comparable Contribution Issues
• Cafeteria Plans And Comparable Contributions
• Penalties For Non-Compliance

• Distributions
• Distribution Rules & Procedures
• Distribution Restrictions
• Mistake Of Fact Distributions
• Death Distributions
• Transfers/Rollovers
• Handling Transfer Requests

• Introduction To Integrating An HSA With FSAs And Other Health Plans
• High Deductible Health Plan: Basic Requirements Overview
• Permitted Coverages
• Health Flexible Spending Arrangement
• Health Reimbursement Arrangement
• Allowable Interaction Between FSAs And HRAs
• Preventive Care
• Prescription Drug Plans And State Mandates

• Checklist: Establishing An HSA

• Comparing HRAs With Health FSAs
• Comparing Health FSAs and HRAs to HSAs, Part I
• Comparing Health FSAs and HRAs to HSAs, Part II
• Comparing Health FSAs and HRAs to HSAs, Part III
• Comparing Health FSAs and HRAs to HSAs, Part IV
• Advantages & Disadvantages HSAs Over Health Flexible Spending Arrangements (FSAs)
• Advantages & Disadvantages Of HSAs Over HRAs

• Custodial Agreement
• Designation of Beneficiaries
• Memo To Clients or Management
• Disclosure Statement
• Application & Eligibility Form
• Single Account Contribution Form
• Multiple Accounts Contribution Form
• Transfer / Rollover Form
• Withdrawal Form

• Trust Agreement
• Designation of Beneficiaries
• Memo To Clients or Management
• Disclosure Statement
• Application & Eligibility Form
• Single Account Contribution Form
• Multiple Accounts Contribution Form
• Transfer / Rollover Form
• Withdrawal Form