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Health Savings Accounts (Second Edition)

CCH Editorial Staff

HSAs were created by the Medicare Prescription Drug, Improvement, and Modernization Act of 2003. They are designed to help individuals save and pay for medical expenses in a tax-favored vehicle. This course will review the basics of HSAs, including eligible individuals, high-deductible health plans, contribution limits and distributions.

Topics covered include:

  • HSA Basics
  • High-deductible health plans
  • Tax consequences of contribution limits
  • Tax consequences of distributions
  • Death of the HSA owner
  • HSA administration
  • Other medical accounts
Course Details
Price:  $36.00
Field of Study:  Taxes
Prerequisites:  None
Level:  Basic
CTEC course number:  1075-CE-8588
Course was last updated on:  12/03/07
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Library:

Technical Requirements:
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Credit Available For: Units
CPE 3 CPE
QAS 3 CPE
Enrolled Agent (Accepted by the IRS) 3 CPE
CTEC Federal 3 CE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

User Reviews
Reviewer: Sherri B. submitted on 11/14/2008
Rules and regulations for participation and contributions for HSA's.
Reviewer: Nobuyuki Y. submitted on 11/06/2008
This course refreshed my memory regarding HSA.
Reviewer: Celeste H. submitted on 04/30/2008
Can go at my own pace, at any computer.
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