Table of Contents

• Notice 2004-1
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. FORM W-7 AND ACCOMPANYING INSTRUCTIONS
  • SECTION 4. CLARIFICATION OF REGULATORY REQUIREMENTS
  • SECTION 5. EFFECTIVE DATE
  • SECTION 6. COMMENTS
  • SECTION 7. CONTACT INFORMATION
• Notice 2004-2
  • PURPOSE
  • BACKGROUND
  • QUESTIONS AND ANSWERS
  • I. What Are HSAs and Who Can Have Them?
  • II. How Can An HSA Be Established?
  • III. Contributions to HSAs.
  • IV. Distributions from HSAs.
  • V. Other Matters.
  • COMMENTS REQUESTED
  • DRAFTING INFORMATION
• Notice 2004-4
  • Examples
• Rev. Proc. 2004-9
  • SECTION 1. PURPOSE
  • SECTION 2. SCOPE
  • SECTION 3. TABLES OF DISCOUNT FACTORS
  • DRAFTING INFORMATION
• Rev. Proc. 2004-10
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. APPLICATION
  • DRAFTING INFORMATION