HSA Plans - A Comprehensive Guide (Completed)
Date: Thursday, February 12, 2026
Instructor: Daniel Johnson
| Begin Time: |
11:00am Pacific Time
12:00pm Mountain Time
1:00pm Central Time
2:00pm Eastern Time |
| CPE Credit: |
1 hour for CPAs
1 hour Federal Tax Related for EAs and OTRPs
1 hour Federal Tax Law for CTEC |
|
NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
Health Savings Accounts (HSAs) offer one of the most powerful tax-advantaged strategies for managing healthcare costs and building long-term savings. This live online webinar provides accountants, tax professionals, and financial planners with a comprehensive understanding of HSA rules, contribution strategies, and advanced planning opportunities. You’ll learn how to navigate IRS eligibility requirements, apply contribution limits, and optimize tax benefits for individuals and families. The session also explores strategic uses of HSAs for retirement healthcare, end-of-life planning, and scenarios where HSAs may not deliver optimal tax savings.
Stay ahead of regulatory changes and position yourself as a trusted advisor in healthcare and tax planning.
Topics Covered
- HSA definition, structure, and triple tax advantage
- Eligibility rules: HDHP coverage, no disqualifying coverage, Medicare restrictions, and dependent status
- Annual IRS contribution limits (individual, family, age 55 catch-up) and inflation adjustments
- Special contribution rules: proportional limits, last-month rule, mid-year eligibility changes
- Spousal rules for combined limits, domestic partner scenarios, and double family limit opportunities
- Contributions for adult children and dependent eligibility considerations
- Employer contributions, aggregation with employee contributions, and W-2 reporting
- Qualified medical expenses, including recent OTC and premium allowances
- Tax treatment of non-qualified withdrawals and penalty exceptions
- Coordination with Medicare enrollment, including six-month lookback and special enrollment periods
Learning Objectives
- Identify the IRS eligibility requirements for establishing and contributing to an HSA, including restrictions related to Medicare and dependent status
- Apply annual contribution limits, proportional rules, catch-up provisions, and last-month rule scenarios
- Explain qualified medical expenses, distribution rules, and the tax implications for non-qualified withdrawals
- Analyze advanced planning opportunities for spouses, domestic partners, and adult children, including double family limits and multi-account strategies
- Evaluate strategic uses of HSAs for retirement healthcare, “deathbed drawdowns,” and determining when HSAs may not be optimal
Level
Intermediate
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (1 hour)
Program Prerequisites
Basic understanding of HSA Plans
Advance Preparation
None
