T2. HSA Eligibility: This topic will familiarize the learner with HSA participation by explaining HSA eligibility and ineligibility and the role of a custodian or trustee in HSA implementation.
T3. HSA Contributions: This topic will familiarize the learner with the ways in which HSA contributions can be made and focuses on employee and employer contributions.
T4. HSA Distributions: This topic will familiarize the learner with qualified HSA distributions, such as medical distributions, and also discusses tax savings and how rollovers work for HSAs.
T5. Medical Savings Accounts (MSAs): This topic will introduce the learner to Medical Savings Accounts (MSAs) by defining the term and and familiarizing the learner with record keeping requirements and how qualified medical expenses are determined.