Heritage Bank - HSA Accounts

U.S. Department of the Treasury	www.treas.gov/offices/public-affairs/hsa/
IRS Publication 969/Health Savings Accounts	Health Savings Accounts and other Tax-Favored Health Plans
Treasury Notice 2004-2 (12/22/03)	Notice 2004-2 Guidance on Health Savings Accounts
Treasury Notice 2004-23 (3/30/04)	Notice 2004-23 Provides a safe harbor for preventive care benefits
Treasury Notice 2004-25 (3/30/04)	Notice 2004-25 Provides transition relief with respect to medical expenses incurred by eligible individuals
Treasury Notice 2004-38 (3/30/04)	Rev. Rul. 2004-38 Clarifies rules for individuals covered by both prescription drug plans and HDHPs
Treasury Notice 2004-22 (3/30/04)	Rev. Proc. 2004-22 Provides transition relief for individuals covered by both prescription drug plans and HDHPs
Treasury Notice 2004-45 (5/11/04)	Rev. Rul 2004-45 Health Savings Accounts—Interaction with Other Health Arrangements
Treasury Notice 2004-43 (6/25/04	Notice 2004-43, providing transition relief for individuals in states where HDHPs are not available due to state laws
Treasury Notice 2004-50 (Originally issued 7/23/04; corrected version released 8/10/04)	Notice 2004-50 - Part III - Administrative, Procedural, and Miscellaneous
Treasury Notice 2004-67 (9/9/04)	Health Savings Accounts Guidance Clarification
Treasury Notice 2005-8	Partnership/S-Corp Contributions
Final Comparability Rules (7/31/06)	Guidance on Employer Comparable Contributions
Treasury Notice 2005-86	HSAs & FSAs
Treasury Notice 2005-25	Contributions of Spouses
Treasury Notice 2007-22	Rollovers from FSA's & HRA's
IRS Publication 502	IRS definition of Qualified Medical Expenses
MSA Form 8853	Form Instructions
HSA Form 8889/Tax Return Instructions	Form Instructions
Treasury Department Illustrations	Tax Savings Illustrations
2007 HSA and MSA eligibility and contribution limits	Revenue Procedure 2006-53: Sections .22 and .24
Tax Relief and Health Care Act of 2006	Exciting New HSA Rules
2008 Contribution Limits	Revenue Procedure 2007-36
2009 Contribution Limits	Revenue Procedure 2008-29
2010 Contribution Limits	Revenue Procedure 2009-29
Treasury Notice 2008-51	Full Contribution and Testing Period Rules
Treasury Notice 2008-52	Qualified Funding Distributions
Treasury Notice 2008-59	Guidance to Employers & Employees

	Individual Coverage	Family Coverage	Catch-Up
2009 Contribution Limit	$3,000	$5,950	$1,000
2010 Contribution Limit	$3,050	$6,150	$1,000