: How to find out IRS notices on a topic? Is there a way to find out IRS notices on a topic? I had a question about HSA and found my answer in this notice but since its more than 10 years old, I wonder if the information therein

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How to find out IRS notices on a topic?
Is there a way to find out IRS notices on a topic? I had a question about HSA and found my answer in this notice but since its more than 10 years old, I wonder if the information therein is current or not. Specifically are following answers correct even today?

Q-69. If administration and account maintenance fees (e.g., flat
administrative fees) are withdrawn from the HSA, are the withdrawn
amounts treated as taxable distributions to the account beneficiary?

A-69. No. Amounts withdrawn from an HSA for administration and
account maintenance fees will not be treated as a taxable distribution
and will not be included in the account beneficiary’s gross income.

Q-70. If administration and account maintenance fees are withdrawn
from the HSA, does the withdrawn amount increase the maximum annual
HSA contribution limit?

A-70. No.For example, if the maximum annual contribution limit is
,000, and a administration fee is withdrawn from the HSA, the
annual contribution limit is still ,000, not ,025.

Q-71. If administration and account maintenance fees are paid by the
account beneficiary or employer directly to the trustee or custodian,
do these payments count toward the annual maximum contribution limit
for the HSA?

A-71. No. Administration and account maintenance fees paid directly by
the account beneficiary or employer will not be considered
contributions to the HSA. For example, an individual contributes the
maximum annual amount to his HSA of ,000. The account beneficiary
pays an annual administration fee of directly to the trustee. The
individual’s maximum annual contribution limit is not affected by the
payment of the administration fee.

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