External Resources

Resources that provide more information about the background or regulations governing these products are listed below:

San Francisco Health Care Security Ordinance (HCSO):

• Office of Labor Standards Enforcement (OLSE) Web site
• HCSO Ordinance
• HCSO FAQs

IRS Guidelines:

Health Savings Account (HSA):

• Notice 2004-2: Original Regulations and Guidance on HSA
• Notice 2004-22: Transition Relief for Determining an “Eligible Individual”
• Notice 2004-23: Types of Preventive Care Benefits Allowed
• Notice 2004-25: Transition Relief for Reimbursement of HSA Qualified Expenses
• Notice 2004-38: Disqualifying Prescription Drug Plans for HSA
• Notice 2004-43: Transition Relief for Individuals in States Where an HDHP Is Not Available
• Notice 2004-45: Clarification on How HSA Can Work With FSA and HRA
• Notice 2004-50: Revised Regulations and Guidance on Health Savings Accounts
• Notice 2004-67: Clarification for Medicare “Enrollment”
• Notice 2005-8: Partnership & S Corporation Contributions to an HSA Plan
• Proposed HSA Comparability Regulations
• Notice 2005-86: HSA Eligibility During a Cafeteria Plan Grace Period
• Notice 2005-83: Transition Relief from State Mandates Extended for Certain Non-Calendar Year HDHPs
• Information on HSA Taxability
• New DOL Guidance on HSAs and ERISA 10-2006
• H.R. 6111: Health Opportunity Patient Empowerment (HOPE) Act of 2006
• Notice 2007-22: Additional FSA and HRA Rollover Guidance
• Notice 2008-51: IRA Distribution to HSA
• Notice 2008-52: Updated Q&A Annual Contribution Limits, Testing Period and Distributions
• Notice 2008-59: Extended Q&A in context to HOPE Act

Health Flexible Savings Account (HFSA)/Dependent Care Assistance Program (DCAP):

• Notice 2005-42: FSA Forfeiture & Grace Period
• Notice 2005-61: DCAP Grace Period Clarification

HSA Information:

• HSA Insider
• Department of the Treasury
• Federal Human Resources Agency

IRS Information:

http://www.irs.gov

Publications:

• Publication 15-B: Employer’s Guide to Fringe Benefits
• Publication 502: Medical and Dental Expenses
• Publication 503: Child and Dependent Care Expenses
• Publication 969: Health Savings Accounts & Other Tax-Favored Health Plans

Instructions:

• Instructions for Form 1040
• Instructions for Form 1040-A
• Instructions for Forms 5498-SA and 1099-SA (Reporting Distribution from an HSA/Trustee or Custodian of an HSA)
• Instructions for Form 8889

Forms:

• IRS Form 2441: Child and Dependent Care Expenses
• IRS Form 1040: Individual Income Tax Return
• IRS Form 1040A: Individual Income Tax Return
• IRS Form 1099-SA: Distributions From an HSA, Archer MSA or Medicare Advantage MSA
• IRS Form 5498-SA: HSA, Archer MSA or Medicare Advantage MSA Information
• IRS Form 8889: Health Savings Accounts (HSAs)
• IRS Form W-2: Wages & Tax Statement