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Self-Study CPE
REASONABLE COMPENSATION REPORTS SOFTWARE DEMO
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BLOCKCHAIN 101 FOR ACCOUNTANTS
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THE EVOLUTION OF TERRORIST FINANCING METHODS
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ESTIMATING THE TRUE COST OF RETIREMENT
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Healthsavingsaccounts msk

HEALTH SAVINGS ACCOUNTS (HSAs): COMPLIANCE OBLIGATIONS UNDER THE IRC AND ERISA

Cost Free
CPE Credits 1.0 hour
Subject Area Specialized Knowledge
Course Level Basic
Instructional Method Group Internet Based
Prerequisites None
Advanced Preparation None
Course Description

One of the advantages of participating in a high deductible health plan is the ability to open a Health Savings Account (HSA).  Although HSAs have numerous tax advantages, it is easy to inadvertently fail to satisfy the requirements for an HSA and possibly miss out on these benefits.   In addition, the often complex employer health care offerings, which may include flexible spending accounts (FSAs) and health reimbursement arrangements (HRAs) can make it difficult to determine when an employee is eligible to participate in an HSA. 

This course will help health plan administrators navigate this sometimes treacherous terrain.


Course Objectives:


  • Establishment of HSAs for participants in high deductible health plans (HDHPs).

  • Tax advantages of HSAs.

  • Who may contribute to an HSA, and whether the employer may make contributions.

  • What benefits can be paid from an HSA and when.

  • Maximum HSA contribution limits for 2018.

  • How participation in a flexible spending account (FSA) or health reimbursement arrangement (HSA) can impact HSA eligibility.

  • Whether and how Medicare or VA eligibility affect HSA eligibility.

  • “Comparability” requirements for employer contributions.

  • What to do if a participant or employer over-contributes to an employee’s HSA.

  • Impact of ERISA fiduciary requirements on HSAs.

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Every year, San Francisco's Golden Gate Park transforms into a veritable musical epicenter for three days, where 180,000 people are drawn to the two famous vintage wooden windmills and eclectic mix of musical acts that embody Outside Lands. Music lover Bob Lowe and his son, Jeremy, comprise a small percentage of that audience. An avid fan of alternative rock and musical acts from the UK, Bob often listens to BBC Radio 1 and Alt Nation on SiriusXM. He likes to keep fresh on his music and is always listening for the next top act. 

Parallels abound between Bob’s taste in music and his focus in practicing law, both of which serve as virtual book-ends in his life. Bob is no stranger to keeping fresh on trends, especially since public policy issues and current events affect his every day practice. For years, Bob has honed his skills in a nuanced area of law and consistently educates himself on developing issues.

During his free time, Bob can be found at local musical venues such as the Troubadour, El Rey and Fonda jamming to the tunes of Years and Years, Alt-J and Royal Blood , or in his car listening for the next new artist to be discovered.

Handout Materials
Presentation Slides
Additional Materials
Webinar FAQs
Frequently Asked Questions
  • To receive CPE credit for the event, you must register for the webcast prior to the start of each program.
  • CPE is available to all eligible participants within 24 hours of each webinar.
  • Multiple attendees: In order to receive CPE for multiple attendees, ensure that at least one person signs up for the webinar. At the completion of the webinar a proctor form is provided. Alternatively, you may also login to your account following the webinar and click on the MY ACCOUNT button where you will find a link to the proctor letter.
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NASBA Approved

CPAacademy.org (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

About Our Presenter

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Operating from offices in Los Angeles, New York, and Washington D.C., MSK's leadership promotes the values of excellence, innovative thinking, and diversity.

MSK “innovates like a startup, but commands a courtroom like the biggest firms.” It goes beyond simply practicing law, often creating it as it tackles the most cutting-edge issues.