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O  =:The Basics of HSAs9Bruce Wagner Boulder Administration Services Boulder, Mt. HSA Overview HSAs were signed into law by President Bush on December 8, 2003 when he signed the Medicare Reform Act HSAs are modeled after Archer MSAs Created in 1996 Severely limited in many ways Who could have them Total number created Sunset on December 31, 2003 :.F.F HSA Overview 8HSA is money put into an account owned by an individual to pay for future medical expenses Must have a  High Deductible Health Plan (HDHP) to make deposits!Who is Eligible to Establish HSAs""(Any individual that Is covered by a HDHP Is not covered by other health insurance This includes Medical Flexible Spending Accounts Does not include specific disease, injury or accident insurance, disability, dental care, vision care, long term care Is not eligible for Medicare Can t be claim as a dependent on someone else s tax return.VZ>ZZYZ>Y When is Eligibility Established?!!(A person that has a HDHP on the first day of the month is eligible to contribute to a HSA Annual contribution limits are divided by 12 and eligibility is tracked monthly to determine allowed contributions  What is a HDHP?=Health Insurance coverage with a minimum deductible to be met of: $1000 for single coverage $2000 for family coverage No benefits can be paid until a minimum of $2000 has been met by one or several family members Annual out-of-pocket (including deductibles and co-pays) $5,000 single coverage $10,000 family coverage vB4_9/B4_9/ What is a HDHP?HDHPs can have: First dollar coverage for preventive care Higher out-of-pocket for out of network expenses There is a transitional period for Prescription Drug coverage  Until 1/1/06 it is allowed to have a prescription drug card with a deductible and/or co-pay 6[[  HSA Contribution RulesContributions to a HSA can be made by either the employer, the employee, or BOTH! Can be payroll deducted through a cafeteria plan If contribution made by the employer it is not taxable to the employee (excluded from income) Contributions can be made by an individual It is an above the line tax deduction If made by an employer that can not participate in a cafeteria plan it is an above the line deduction Contributions can be made on behalf of another family memberjR+=R+= HSA Contribution RulesMaximum amount that can be contributed to a HSA (and tax deducted) = lesser of: Amount of high deductible or Maximum allowed by law (adjusted annually by M-CPI) $2,600 single coverage $5,150 family coverage Reduced by any contribution to a MSAvP4.%P4.% HSA Contribution Rules HSA Contribution RulesFor individuals age 55 and older, additional  catch up contributions to a HSA are allowed 2004 $500 2005 $600 2006 $700 2007 $800 2009 $900 2010 and after $1000 Contributions must stop once an individual is eligible for MedicareR[ZOZDZ[O. HSA Contribution RulesRollovers from MSAs and other HSAs are permitted Employer contributions to HSAs must be  comparable for all employees participating in the HSA To be  comparable the contributions must: Be of the same dollar amount or Be of the same percentage of the deductible who have the same category of coverage (i.e. employee only or family)xZZZrZY 4 w HSA DistributionsDistribution is tax free if taken for  qualified medical expenses Section 213 (d) or publication 509 list  qualified medical expenses Now includes OTC drugs for the treatment of a disorder If not used for  qualified medical expenses Amount is include in taxable income 10% additional tax except when Individual dies or becomes disabled Individual becomes eligible for Medicare CZ|Z-ZCZMZZ *|-CM  HSA DistributionsDistributions are tax free if used for: Person covered by HDHP Spouse of individual Any dependents of the individual Spouse and dependents do not have to be covered by the HDHP No one has to be covered by a HDHP at the time of usageP(ZMZtZMtHSA Distributions4Can not be used to pay for other health insurance except: COBRA continuation coverage Health plan coverage while receiving unemployment compensation For individuals eligible for Medicare: Medicare premiums and OOP expenses (Part A, Part B, Medicare HMO s, new prescription drug coverage) Employee share of premiums for employer based coverage Can not pay for Medigap premiums Qualified Long Term Care insurancej:#: HSA Distributions<HSA custodian must report all distributions Not require to check for qualified or non-qualified distributions Individual reports status on tax return Individual should keep receipts in case of audit Not all medical expenses paid out have to be charged against deductible (i.e. dental care, vision care or OTC drugs J,jjEstate Treatment of HSAsIf married, the spouse is treated as owner In other cases The account will no longer be treated as an HSA upon the death of an individual The account will become taxable to the recipient of it (including the estate of the individual) Taxable amount will be reduced by any qualified medical expenses incurred by the deceased individual before death and paid by the recipient of the HSA Taxable amount will also be reduced by the amount of the estate tax paid due to inclusion of the HSA into the deceased individual s estate V:ZZ"ZZ:"Advantages of HSAsHSAs encourage savings for future medical expenses Future non-covered services Helps with premiums during unemployment Medical expenses after retirement OOP expenses for Medicare Long Term coverage*3ZZ3Advantages of HSAsAccounts owned by individual Accounts can not be forfeited in any way The individual decides When, or, if to use the account Which custodian will hold the account What types of investments to grow the accountL)t)tAdvantages of HSAsAccounts are completely portable, regardless of: Whether the individual is employed or not Which employer the individual works for Which state the individual moves to Age or marital status changes Future medical coverage&11Advantages of HSAsNo  use it or lose it like FSAs Unspent balances remain in the account Encourages wiser spending Encourages employees to become consumers instead of users Accounts can grow through investment earnings, just like IRAs.6!|?!|? Advantages of HSAsHDHP premiums should be lower than the traditional low deductible plans Favorable TAX Treatment for: Contributions Investment earnings Disbursements President Bush has proposed an above- the-line deductions for HDHP premiumsbeZ0ZLZH01!How to Open a HSAPurchase HDHP coverage Locate a  Trustee to hold the account Can not be forced to used a particular trustee Recommend using an administrator that provides complete service and tracking Recommend using Boulder Administration Service!&>>"Transition Period ExceptionsLaw states that only expenses that are incurred after a HSA is established are eligible. Due to the problem of finding custodians, for the tax year 2004, any expenses incurred after the purchase of a HDHP are eligible&ZZ#Transition Period ExceptionsThe law does not allow a prescription drug benefit to be paid before the deductible is met. 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