Update on Recent HSA Guidance (ET52)

In June, IRS issued additional guidance on health savings accounts.  Notices 2008-51, 2008-52 and 2008-59 provide new rules regarding:

• Eligible individuals, high-deductible health plans, contributions and distributions, account administration and prohibited transactions
• Qualified HSA funding distributions from an individual retirement account or Roth IRA
• Full contribution rules for individuals enrolled in a high-deductible health plan by December 1.

Additional Information

Continuing Education (CE) Credits/Recertification

The International Foundation's e-learning courses can be used to meet licensing and other continuing professional education requirements.

• If you are in need of HRCI Recertification Credit, click here to view approved credit hours.
• Visit the Continuing Education page for complete information.