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How do you feel about HSA s? Who do you think will buy them?SS-&  .'  ,%  0(  1)  90  /p)/2:b  0` 33` Sf3f` 33g` f` www3PP` ZXdbmo` \ғ3y`Ӣ` 3f3ff` 3f3FKf` hk]wwwfܹ` ff>>\`Y{ff` R>&- {p_/̴>?" dd@,|?" dd@   " @ ` n?" dd@   @@``PR    @ ` ` p>> (    6ʎ  `}  @ Who is FRM ?  v  PA޽h ?puzzle"@` 3380___PPT10.~ Default Design 0 z (    0x P   x R*    0e    x T*  d  c $ ?  x  0e  @ x RClick to edit Master text styles Second level Third level Fourth level Fifth level!     S  6\je `P  e R*    6P `  e T*  H  0޽h ? ̙3380___PPT10.d&@z? 0(    0$x P   x Z*   0x    x \*   6 wx `P  x Z*   60x `  x \* H  0޽h ? ̙3380___PPT10.d&`y]@(  0 ?7@(    N Ԕ?"6@ NNN?Nt kWelcome To Consumer Driven Health Care aka Individual Health Savings Accounts P.L. No. 108-173, section 223Tlp(<E(H  0޽h ? 33___PPT10i.A3+D=' = @B +  0 P6(  r  S t `}     08   H  0޽h ? 33y___PPT10Y+D=' = @B +  0 <(  x  c $b;2      0h \   H  0޽h ? 33y___PPT10Y+D=' = @B +b 0 yq (    0hqpi WAnnual Contribution Increased(2  s *Tc #Annual Contribution is Better Increase in annual HSA contribution. Previously, the maximum HSA contribution was the lesser of the deductible of the individual's HSA-eligible plan or a statutory maximum. The new rules make the limit the statutory maximum contribution, regardless of the individual's deductible. For 2009, the maximum contribution for an eligible individual with self-only coverage is $3,000, and the maximum contribution for an eligible individual with family coverage is $5,950. These limits are indexed for inflation. d$ 0  N Ԕ?"6@ NNN?NP  =HSA(2(H  0޽h ? 33___PPT10i.~+D=' = @B ++ 0 B:(    0pi JAllows Rollovers(2  s *@5TcQ aAllows Rollovers thru 2011 Allow rollovers from health FSAs and HRAs into HSAs through 2011. Employers can transfer funds from Flexible Spending Arrangements (FSAs) or Health Reimbursement Arrangements (HRAs) to an HSA for employees switching to coverage under an HSA-compatible health plan. The amounts rolled over to HSAs from FSAs or HRAs are over and above the amounts allowed as annual contributions. The maximum contribution is the balance in the FSA or HRA as of September 21, 2006, or if less, the balance as of the date of the transfer. The provision is limited to one distribution with respect to each health FSA or HRA of the individual. If an individual does not remain an eligible individual for the 12 months following the month of the contribution, the transferred amount is included in income and subject to a 10 percent additional tax. ACt8\({  0  N Ԕ?"6@ NNN?NP  =HSA(2(H  0޽h ? 33___PPT10i.~+D=' = @B + 0 j(    0 pi ^$Allows full Contribution Immediately%(2%k  s *D5Tc _No Pro-Rated Amounts Full HSA contribution regardless of month individual becomes eligible. Normally, the HSA contribution is pro rated based on the number of months that an individual was an eligible individual during a calendar year. The new provisions provide an exception to this rule that will allow individuals who become covered under an HSA-eligible plan in a month other than January to make the maximum HSA contribution for the year based on their coverage in the last month of the year. This eliminates a common barrier to switching to HSA-eligible coverage. If an individual does not stay in the HSA-eligible plan 12 months following the last month of the year of the first year of eligibility, the amount which could not have been contributed except for this provision will be included in income and subject to a 10 percent additional tax. GF 0  N 3 Ԕ?"6@ NNN?NP  =HSA(2(H  0޽h ? 33___PPT10i.~+D=' = @B + 0 o(    0 pi RAllows One Time Transfer(2|  s *f5Tcv "2Can Transfer from IRA to HSA One-time transfer from IRAs to HSAs. The new rules allow for a one-time contribution to an HSA of amounts distributed from an Individual Retirement Arrangement (IRA). The contribution must be made in a direct trustee-to-trustee transfer. The IRA transfer will not be included in income or subject to the early withdrawal additional tax. The transfer is limited to the maximum HSA contribution for the year, and the amount contributed is not allowed as a deduction. Generally, only one transfer may be made during the lifetime of an individual. If an individual electing the one-time transfer does not remain an eligible individual for the 12 months following the month of the contribution, the transferred amount is included in income and subject to a 10 percent additional tax.  % 0  NU Ԕ?"6@ NNN?NP  =HSA(2(H  0޽h ? 33___PPT10i.~+D=' = @B + 0  p(      0`Rpi  b(Allows Employer Contribution Flexibility)(2)m   s *u5Tc More for Lower Paid Allow greater employer contributions for lower-paid employees. Previously, employer contributions under the comparability rules had to be the same amount or percentage of the deductible for all employees with the same category of coverage. Consequently, employers could not contribute higher amounts to lower-paid employees. The new rules provide an exception to the comparability rules allowing employers to contribute more to the HSAs of non-highly compensated individuals. For this purpose, the definition of "highly compensated employee" is based on the same definition used for qualified retirement plans. dh@) 0   Nw Ԕ?"6@ NNN?NP  =HSA(2(H   0޽h ? 33___PPT10i.~+D=' = @B +C  0 ZR@(    0̃P MDefinition of HSA 822   0ȇ A Define HDHP (2    0R   OCan Network Plan Qualify?(2   0Đ t  @ Exceptions (2 8  0sc  NFor Eligible Individuals Tax-exempt trust or custodial account To pay qualified medical expenses If covered by High-Deductible Health Plan Not covered by non-HDHP (some exceptions) Not entitled to Medicare (generally under 65) May not be covered as Dep on another s taxes.Z   0  0] TCan Self-Insured Plan Qualify?(2  N Ԕ?"6@ NNN?N =HSA(2(H  0޽h ? 33___PPT10i.~+D=' = @B +o  0  ~  L (  L L 0^  E Define HDHP (2  L 0R   OCan Network Plan Qualify?(2 L 0 t  @ Exceptions (2 d L s *,scl Deductible & OOP Requirements 2009 published limits $1,150 Deductible minimum for Individuals $5, 800 OOP Maximum for Individuals $2,300 Deductible Minimum for Families $11,600 OOP Maximum for Families Not including 1st Dollar Preventive Care Can have higher deductibles and lower out-of-pocket expense caps You may not have a plan with office visit co-pays, or an Rx plan with co-pays. Some carriers are adding back an Rx co-pay after the HSA deductible has been met. Note: For 2009, the maximum annual HSA contribution for an eligible individual with self-only coverage is $3,000. For family coverage the maximum HSA contribution is $5,950. Under recent legislation, these amounts are the maximum HSA contribution amount regardless of the amount of the HDHP deductible. 4351    0  L 0h@ TCan Self-Insured Plan Qualify?(2  L N@ Ԕ?"6@ NNN?N  =HSA(2(  L 04 IDefinition of HSA822H L 0޽h ? 33___PPT10i.~+D=' = @B + 0 ` Pr(  P P 0p A Define HDHP (2  P 0D`   SCan Network Plan Qualify?(2 P 0 t  @(2  P 0sc  TNetwork Plans Qualify Has richer In-Network Benefits Out of Network Benefits can Exceed limits OON Benefits not used in determining Contribution Limits In-Network Deductible used in Determining Contribution LimitsN 0  P 0P`  `*Exceptions Can Self-Insured Plan Qualify?+(2+  P N Ԕ?"6@ NNN?N =HSA(2(  P 04 IDefinition of HSA822H P 0޽h ? 33___PPT10i.~+D=' = @B + 0 4,p T(  T T 0 A Define HDHP (2  T 0`Q   OCan Network Plan Qualify?(2 T 0 k  D Exceptions (2  T 00sc  %Can Still Have: Workers Compensation Plan Coverage Automobile Insurance Coverage Other Property Insurance Tort Liability Insurance Coverage Accident Insurance Dental Insurance Vision Insurance Long Term Care Insurance Daily Hospital Fixed Amount per Day Specified Disease or Illness Coverage ^A 0  T 0@ SCan Self-Funded Plan Qualify?(2  T N Ԕ?"6@ NNN?NP  =HSA(2(  T 08%3 IDefinition of HSA822H T 0޽h ? 33___PPT10i.~+D=' = @B +z 0  X!(  X X 0*P7 A Define HDHP (2  X 0`   OCan Network Plan Qualify?(2 X 0|0   @ Exceptions (2 n X s *Asc  Self-Insured Plans Employer sponsored Self-Insured Plans Qualify Must meet Deductible and OOP requirements Cannot have a deductible for preventive careL 0 X N|9 Ԕ?"6@ NNN?N: =HSA(2(  X 0@4  YCan Self-Insured Plans Qualify? (2   X 0 I4 IDefinition of HSA822H X 0޽h ? 33___PPT10i.~+D=' = @B +  0  \z(  \ \ 0pOwET MWho Can Contribute?(2 \ 0O@ wE'  FHow to Start HSA(2 \ 0dsc Contributions Both Employee and Employer can Contribute Family Members may Contribute on each others behalf-if they are both eligible individuals HSA contributions by employees can be made on a pre-tax basis through Section 125 of the Code (cafeteria plan) ER s usually make same dollar amount or same % of the deductible contributions on behalf of all EE s in same coverage category However, employers can now give more to lower paid employees (see 8th slide) There is a 35% excise tax of amount contributed for violationspG 0 \ NU Ԕ?"6@ NNN?N: =HSA(2(  \ 0k wE  \&Who is Qualified Trustee or Custodian?'(2'H \ 0޽h ? 33___PPT10i.~+D=' = @B +K 0 bZx(  x x 0TVwE IWho can Contribute?(2 x 0`[ wE  JHow to Start HSA(2 x 0osc 2HSA Start-Up Many begin on a January 1st Now easier to start plan mid-year Same as starting IRA or Archer MSA No permission from IRS needed Can establish HSA without Employer involvement Must use Qualified Trustee or Custodian A fiscal year plan that satisfies the requirements for an HDHP on the first day of the first month of its fiscal year may apply that deductible for the entire fiscal year.p  h 0 x N|i Ԕ?"6@ NNN?Nj =HSA(2( x 0v wE  \&Who is qualified Trustee or Custodian?'(2'H x 0޽h ? 33___PPT10i.~+D=' = @B +w 0 |(  | | 0owE IWho can Contribute?(2 | 04s0 wE  FHow to Start HSA(2 | 0sc  ^Qualified Trustee/Custodian Defined in section 408(n) Any Insurance Company Any Bank or similar institution See Regulation 1.408-2(e) relating to non-bank trustees Does not have to be same institution that provides the HDHPN 0 | Nv Ԕ?"6@ NNN?N: =HSA(2( | 0L} wE `&Who is Qualified Trustee or Custodian?'(2'H | 0޽h ? 33___PPT10i.~+D=' = @B + 0   S(    0\%iW NMaximum Contribution(2  0 J  MEarnings Requirements822  0T J  G Distributions822  s *sc  Maximum Contributions-2009 $3,000 ($250.00 per Month) $5,950 ($495.83 per Month) Catch-up Contribution allowed if age 55 + No earnings requirements to contribute Earnings grow tax free All HSA contributions made on behalf of individual are aggregated for limits calculation Catch-up contribution limit is $1,000 in 2009 for individuals and spouses between ages 55 & 65 Catch-up amount will increase $100 annually until it reaches $1,000 in calendar year 2009 9S.3 0H  N Ԕ?"6@ NNN?N: =HSA(2(H  0޽h ? 33___PPT10i.~+D=' = @B +  0  (    0(i JMaximum Contribution(2  0 J  G Distributions8224  s *l)sc Earnings Requirements None Can contribute for 2008 thru April 15th, 2009 Contributions must be made in cash-not stock or other property Contributions are  above-the line deductible whether the individual itemizes or not If you may be claimed as a dependent you may not deduct contributions to an HSA There is a 6% penalty if you over-contribute Can make it right before deadline (skip 6%) Employer contributions not subject to FICA or FUTA or Railroad Retirement Tax Acti1+,+)0 0  N Ԕ?"6@ NNN?N: =HSA(2(  0wi  REarnings Requirements 822H  0޽h ? 33___PPT10i.~+D=' = @B +  0    5 (    0H,i JMaximum Contribution(2  s *Psc "Distributions Permitted at any time Any amount not used to pay for qualified medical expenses of the account beneficiary, spouse or dependents is includable in gross income and is subject to an additional 10% tax on amount includable unless distributions made after account beneficiary s death, disability, or attaining age 65 Burden of proof for proper use of distributions is on the account beneficiary not the trustee, custodian or the employer Upon death any remaining balance in HSA becomes the property of named beneficiary This does not include distributions made for final qualified medical expenses made within one year of death8 0  N Ԕ?"6@ NNN?NP  =HSA(2(  0wi  MEarnings Requirements822  0 Js  I Distributions 822H  0޽h ? 33___PPT10i.~+D=' = @B + 0  |(    0.pi G Other Matters(2  s *sc :Other Matters Discrimination rules no longer demand that ER contribute same amount or same percentage of the deductible for all participating EE s HSA can be offered under a cafeteria plan thus contributions are then made on a salary-reduction basis HSA s are not subject to COBRA, but you can pay for your COBRA with HSA dollars May use debit, credit or stored-value cards to receive distributions Rollover contributions from IRAs, Archer MSA s and other HSA s are permitted4 0  N` Ԕ?"6@ NNN?NP  =HSA(2(H  0޽h ? 33___PPT10i.~+D=' = @B +  0 @6(  r  S $ `}     0   H  0޽h ? 33y___PPT10Y+D=' = @B +  0  6(    0H   r  S < `}   H  0޽h ? 33y___PPT10Y+D=' = @B +  0 7/`(    0h$i# G Who buys HSAs(2  0P) J  GInitial Sign up822  0 . J  G Aetna Results822  s *|Kscg 'Results to date 50% of purchasers are over age 40 77% are families with children 42% make less than $50,000/year http://press.fortishealth.us.fortis.com/fh/press-release-cm/newsroom/hastert Report by eHealthInsurance # "j*zL  0z 0  N5 Ԕ?"6@ NNN?N: =HSA(2(H  0޽h ? 33___PPT10i.~+D=' = @B + 0 p(    0;i C Who Buys HSAs(2  0dD J  G Aetna Results822G  s *jsc Early Results 438,000 people sign up for HSAs in first 9 months-November 2004 31% were previously uninsured buying health insurance on their own 3.2 million in HSAs by December 2005 33% were small businesses not previously offering coverage www.ahip.org +n;   0  NLU Ԕ?"6@ NNN?N: =HSA(2(  0X\i5  KInitial Sign up 822H  0޽h ? 33___PPT10i.~+D=' = @B +& 0 =5P(    0Xi C Who Buys HSAs(2  s *Psc .jEarly Results Use of preventive services up by 23% 5.5% decrease in Rx costs and a 7% increase in overall generic utilization 3.7% medical cost increase, compared to double-digit increases for a similar population Medical costs fell by 11% for one full- replacement plan sponsor http://www.aetna.com/news/2004/pr_2004D622.htm (/$+:+P*2 0  N Ԕ?"6@ NNN?NP  =HSA(2(  0wi  HInitial sign up 822  0x r  I Aetna Results 822H  0޽h ? 33___PPT10i.~+D=' = @B +o 0 ~(    0Ěi# F Watson Wyatt (2   0H J  gBooz Allen Hamilton822`  s *sc+  JNBGH Survey 8% of large employers surveyed now offer HSAs Another 18% plan to offer HSAs next year 47% are considering them for future 75% of employers say,  HSAs are effective vehicles to engage employees more in managing their health, 49%  aren t sure if they will help lower costs .d } 68X  Np Ԕ?"6@ NNN?N: =HSA(2(H  0޽h ? 33___PPT10i.~+D=' = @B + 0 (    0ܶi B Watson Wyatt (2   s *psc  VFuture of HSAs HSAs will begin a new movement toward building personal financial security Expect consumers to demand  package pricing for high cost services  CDHPs and HSAs will begin to restructure both the healthcare world and the financial services world in profound ways. n++(&.j< 0  N Ԕ?"6@ NNN?N: =HSA(2(  0ic   Booz Allen Hamilton @822H  0޽h ? 33___PPT10i.~+D=' = @B + 0  n(    0i B Watson Wyatt (2   s *(scy  XFuture HSA Projections 14 million HSA policies covering 25 to 30 million people by 2010  based on current law 21 million HSA policies covering 40 to 45 million people by 2010  based on the President s health care initiative XXs 0  N Ԕ?"6@ NNN?N: =HSA(2(  0ic  q Treasury Department @822H  0޽h ? 33___PPT10i.~+D=' = @B +8 0 0(  X  C    x  S :x @  x vIf excess contributions for a taxable year and the net income attributable to such access contributions are paid to the account beneficiary before the last day prescribed by law (including extensions) for filing the account beneficiary s federal income tax return for the taxable year, then the net income attributable to the excess contributions is included in the account beneficiary s gross income for the taxable year in which the distribution is received, but the excise tax is not imposed on the excess contribution and the distribution of the excess is not taxed. H  0޽h ? ̙33D' 0 (  ^  S    x  c $zx @  x vIf excess contributions for a taxable year and the net income attributable to such access contributions are paid to the account beneficiary before the last day prescribed by law (including extensions) for filing the account beneficiary s federal income tax return for the taxable year, then the net income attributable to the excess contributions is included in the account beneficiary s gross income for the taxable year in which the distribution is received, but the excise tax is not imposed on the excess contribution and the distribution of the excess is not taxed. H  0޽h ? ̙33D) 0 (  ^  S    x  c $x @  x vIf excess contributions for a taxable year and the net income attributable to such access contributions are paid to the account beneficiary before the last day prescribed by law (including extensions) for filing the account beneficiary s federal income tax return for the taxable year, then the net income attributable to the excess contributions is included in the account beneficiary s gross income for the taxable year in which the distribution is received, but the excise tax is not imposed on the excess contribution and the distribution of the excess is not taxed. H  0޽h ? ̙33D0 0 0(  ^  S    x  c $x @  x vIf excess contributions for a taxable year and the net income attributable to such access contributions are paid to the account beneficiary before the last day prescribed by law (including extensions) for filing the account beneficiary s federal income tax return for the taxable year, then the net income attributable to the excess contributions is included in the account beneficiary s gross income for the taxable year in which the distribution is received, but the excise tax is not imposed on the excess contribution and the distribution of the excess is not taxed. H  0޽h ? ̙33r0_]Pf!t{`vɜH{$&P0+x%B3X|f!kV8>FNV5 ":1Oh+'0T `hx  Slide 1AdministratorGeorge Lucas124Microsoft PowerPoint@0:Xf@~@#:GSg  )'    """)))UUUMMMBBB999|PP3f333f3333f3ffffff3f̙3ff333f333333333f33333333f33f3ff3f3f3f3333f33̙33333f333333f3333f3ffffff3f33ff3f3f3f3fff3ffffffffff3ffff̙fff3fffff3fff333f3f3ff3ff33f̙̙3̙ff̙̙̙3f̙3f333f3333f3ffffff3f̙3f3f3f333f3333f3ffffff3f̙3f3ffffffffff!___wwwPG\p4'A x(xKʦ 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   On-screen ShowSCGJ  ArialMonotype CorsivaTimes New RomanDefault DesignSlide 1How HSA Came to Pass Changes for 2009Slide 4Slide 5Slide 6Slide 7Slide 8Slide 9 Slide 10 Slide 11 Slide 12 Slide 13 Slide 14 Slide 15 Slide 16 Slide 17 Slide 18 Slide 19 Slide 20Several Big Tax AdvantagesHSAs Slide 23 Slide 24 Slide 25 Slide 26 Slide 27 Slide 28  Fonts UsedDesign Template Slide Titles 8@ _PID_HLINKSAMhttp://press.fortishealth.us.fortis.com/fh/press-release-cm/newsroom/hastert$_ George LucasGeorge Lucas  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]_`abcdefghijklmnopqrstuvwxyz{|}~      !&Root EntrydO)PicturesCurrent UserSummaryInformation(TPowerPoint Document(^DocumentSummaryInformation8