Health Savings Account (HSA)

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202112

Term: Health Savings Account (HSA)

Definition:A tax-advantaged trust or custodial account created for the benefit of an individual covered under a high-deductible health plan. Contributions can be made by the employer or the employee. Amounts not distributed are carried forward. Like an IRA, the HSA is owned by the individual who is the account beneficiary.

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CPE Sponsors - Registry
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The ERI Distance Learning Center is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: https://www.nasbaregistry.org/

ERI Economic Research Institute is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CP® or SHRM-SCP®