The Internal Revenue Service is giving employers more advice about the nuts and bolts of running health savings account programs.
The IRS has answered more than 40 HSA questions in Notice 2008-59.
The notice deals with topics such as HSA contributions, HSA distributions and rules for establishing an HSA.
In another section, on eligibility, the IRS says workers who are eligible for Medicare Part D coverage but do not have the coverage can be eligible to participate in an HSA program.