IRS guidance on HSA contributions should promote HSA use with HDHPs

David Harlow The IRS recently finalized its latest guidance on health savings accounts (HSAs), effective January 1, 2007.  (Additional IRS guidance on HSAs may be found here.)  Employers now have clear guideposts for funding voluntary employer contributions to HSAs, including contributions made through cafeteria plans.  The IRS noted in its explanation of these regulations: Numerous […]

Whither the retail-based clinic?

Over the years, various non-traditional models of health care delivery have sprung up and, more often than not, disappeared a short while later.  Sometimes market forces bring about changes in traditional healthcare settings, such as same-day appointments in medical practices.  Sometimes they create new settings. One of the most powerful market forces in this field […]