News
Health Saving Accounts
Treasury Department and Internal Revenue Service Issue Model HSA Trust and Custodial Documents for Public Comment - 06/25/2004
On June 25, 2004, the U.S. Treasury Department and the Internal Revenue Service (IRS) issued for public comment model Health Savings Account (HSA) documents for use as HSA custodial or trust agreements. The public comment period is opened for 30 days and comments can be either be filed online at www.irs.gov or by phone by calling 202-622-4HSA. Comments received will be considered in finalizing these model documents.
These model documents can be viewed at http://www.irs.gov/pub/irs-dft/d5305c.pdf (model HSA Custodial Account) and http://www.irs.gov/pub/irs-dft/d5305b.pdf (model HSA Trust Account).