COBRA
(Adobe Acrobat Document)
http://www.dol.gov/ebsa/regs/fedreg/final/2004011796.htm
May 2004 revision of COBRA. Complete DOL document.
Department of Labor
www.dol.gov
A comprehensive site with beneficial information such as The Working Partners
Program which helps small businesses develop substance abuse programs, and
elaws which is an interactive system designed to help employers and employees
understand and comply with numerous employment laws enforced by DOL.
Internal Revenue Service
www.irs.gov
IRS website provides access to forms and regulations on-line.
2007 HSA Contribution Limits
http://www.ustreas.gov/offices/public-affairs/hsa/07IndexedAmounts.shtml
On November 9, 2006, the IRS issued Revenue Procedure 2006-53 , which, among other things, provides the 2007 indexed amounts for the maximum contribution levels for Health Savings Accounts (HSAs), and the minimum deductibles and maximum out-of-pocket spending limits for high deductible Health Plans (HDHPs) that must be used in conjunction with HSAs. The information about HSAs is found on pages 16 and 17 of the revenue procedure
IRS Publication 969: Health Savings Accounts & Other Tax-Favored Health Plans - 2006
http://www.irs.gov/pub/irs-pdf/p969.pdf
This publication explains the following programs that are designed to give individuals tax advantages to offset health care costs:
Health savings accounts (HSAs).
Medical savings accounts (Archer MSAs and Medicare Advantage MSAs).
Health flexible spendng arrangements (FSAs).
Health reimbursement arrangements (HRAs).
IRS Publication 502, Medical and Dental Expenses - 2006
http://www.irs.gov/pub/irs-pdf/p502.pdf
This publication explains the itemized deduction for medical and dental expenses that you claim on Schedule A
(Form 1040). It discusses what expenses, and whose expenses, you can and cannot include in figuring the
deduction. It explains how to treat reimbursements how to figure the deduction.
This same listing can generally be used to determine qualified medical expenses for the purposes of HSA distributions.
