Frequency of Updates:Quarterly
Written and edited by experienced employee benefits attorneys, EBIA's Consumer-Driven Health Care provides employers and advisors with the top-notch legal analysis, practical tips, and useful examples they need to understand what consumer-driven health care is and to be able to compare, choose, and implement various tax-favored arrangements, such as health savings accounts (HSAs) and health reimbursement arrangements (HRAs). Also included are sample documents and EBIA Weekly on Checkpoint® (including archives).
With EBIA Consumer-Driven Health Care you will get guidance on:
- The Premier HSA and HRA Resource. All the basics and many complexities of HSA and HRA design and implementation are covered. This is your HSA and HRA guidebook.
- Recent Legislation. Updates on the many HSA changes first effective in 2007. These include new contribution limits, special rules for mid-year HDHP enrollees, and qualified HSA distributions that transfer funds from health FSAs and HRAs into HSAs.
- Interaction of HSAs, HRAs, and Health FSAs. Many employers offer more than one CDHC arrangement. Learn how various vehicles interact, including ordering rules for reimbursing claims and design ideas for creating HRAs and health FSAs that don't interfere with HSA eligibility.
- Employer Toolkits. A guide that provides step-by-step guidance on designing consumer-driven health care programs, and a handy chart that compares the legal requirements for HSAs, HRAs, and health FSAs.
- Table of Non-HDHP Coverage. Some coverage can make an individual ineligible for an HSA. EBIA Consumer-Driven Health Care on Checkpoint provides a table that identifies over 40 types of non-HDHP coverage and indicates whether the coverage is permissible or impermissible.
- Final Comparability Regulations. Coverage of the comparability requirements that apply to employer HSA contributions and the exception for contributions that are made through a cafeteria plan, plus explanations on how employers may make larger contributions for non-HCEs than for HCEs.
- Practical Administration Issues. HSA eligibility and contribution limits, HRA funding, participant communication (including sample documents), distributions, and reporting are all included. You'll learn when COBRA, HIPAA, ERISA, and other federal laws apply and what nondiscrimination requirements must be satisfied.
- Medical Expenses and Debit Cards. Learn what expenses qualify for reimbursement under an HRA or for a taxfree distribution from an HSA and about new IRS guidance for the use of electronic payment cards.
- Sample Documents. Sample documents and administrative tools are included.
In addition, subscribers to the online edition will get access to primary source material including:
- ERISA History
- Advance Notices of Proposed, Interim & Final DOL Rules
- DOL Final Regulations and Interim Rules
- Preambles to DOL Final Regulations and Interim Rules
- DOL Proposed Regulations & Preambles
- Selected US Code Provisions
- Selected US Code Provisions History
- Selected Final Federal Regulations
- Preambles to Selected Final Federal Regulations
- Selected Proposed Federal Regulations & Preambles
- Other Selected Tax Documents & Releases
- ERISA Opinion Letters
- DOL Rulings & Releases
- Other Miscellaneous Nontax Releases
- Internal Revenue Code (1990 - present)
- Code History
- Final and Temporary Regulations
- Advanced Notices of Proposed Rulemaking & Treasury Decisions
- Prior Final and Temporary Regulations (Treasury Decisions)
- Preambles to Final and Temporary Regulations (Treasury Decisions)
- Preambles to Proposed Treasury Regulations (Treasury Decisions)
- Prior Proposed Regulations & Preambles
- Proposed Regulations and Preambles
- IRS Publications
- EBIA Committee Report Excerpts
- PLRs and TAMs (1977 - present)
- Revenue Rulings (1954 - present)
- Revenue Procedures (1955 - present)
- Announcements (1959 - present)
- Notices (1980 - present)
- Internal Revenue Manual