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Health Savings Accounts

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 key concepts of HSAs, including high-deductible health plans, eligible individuals and preventative care.

Topics covered include:

  • Requirements for contributions, distributions, and rollovers
  • Tax treatment of contributions and withdrawals
  • Opening and managing an HSA account
  • Relationship between HSAs and other health spending arrangements

Course Details
Price:  $50.00
Field of Study:  Taxes
Prerequisites:  None
Level:  Overview
CTEC course number:  1075-CE-2274
Course was last updated on:  11/17/04
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Library:

Technical Requirements:
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Credit Available For: Units
CPE 3 CPE
QAS 3 CPE
CFP® (Accepted by the CFP Board) 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: Candice J. submitted on 12/29/2006
Relevance, explanation of all types of plans
Reviewer: Greg M. submitted on 12/28/2006
well laid out
Reviewer: Carol J O. submitted on 12/28/2006
Convenient
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