Items ( click on item to see list of documents)

• Notice 2007-22

• Provides guidance on rollovers from health Flexible Spending Arrangements (health FSAs) and Health Reimbursement Arrangements (HRAs) to Health Savings Accounts (HSAs)

• Notice 2004-67

• This notice updates the list of transactions that have been determined by the Internal Revenue Service to be “listed transactions”, determined by the Service to be tax avoidance transactionss

• Notice 2004-50

• Provides guidance on Health Savings Accounts.

• Notice 2004-8

• Abusive Roth IRA Transactions. The Internal Revenue Service and the Treasury Department are aware of a type of transaction, described below, that taxpayers are using to avoid the limitations on contributions to Roth IRAs. This notice alerts taxpayers and their representatives that these transactions are tax avoidance transactions and
  identifies these transactions, as well as substantially similar transactions, as listed transactions

• Notice 2004-2

• The notice is divided into five parts. Part I of the notice explains what HSAs are and who can have them. Part II describes how HSAs can be established. Parts III and IV cover contributions to HSAs and distributions from HSAs. Part V discusses other matters relating to HSAs.

• Notice 98-4

• Explanation of rules for SIMPLE IRAs