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IRS issues three new sets of HSA guidance

During the past few weeks, the IRS has issued new guidance on HSAs, the most recent being a list of questions and answers (Q&A) addressing assorted issues (Notice 2008-59).

Roy Ramthun, president of HSA Consulting Services in Washington, DC, discussed Notices 2008-51 and 2008-52 in a late June Webcast. These two notices clarify the changes made by the Tax Relief and Health Care Act of 2006, which is effective for tax years 2007 and beyond.