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Abstract
Questions on health savings accounts (HSA) contribution limits and health reform coverage are answered. In the case of individuals who are married to each other, if either spouse has family coverage, both are treated as having family coverage. The contribution limit thus is the family limit, or $6,150 (for 2010). HSA contributions (without regard to the catch-up contribution) shall be divided equally between them unless they agree on a different division. The employer mandate in the Patient Protection and Affordable Care Act applies to an employer who employed an average of at least 50 full-time employees on business days during the preceding calendar year. For health flexible spending arrangements, health reimbursement arrangements, and health savings accounts, for tax years beginning after Dec 31, 2010, reimbursements for medicines are restricted to prescribed drugs and insulin.