Feature Article 
Health Savings Accounts Even Better Post-One Big Beautiful Bill Act
Congress created one of the best tax savings vehicles in 2003. It was not the individual retirement account (IRA). It was not the Roth IRA. It was the health savings account (HSA). The HSA is the only tax-preferred savings... Thomas A. Gorczynski, EA, USTCP
Winter 2025,
Feature Article,
IRA, health savings account, ROTH IRA, Medicare, HSA, HDHP, High-deductible health plan, individual retirement account, One Big Beautiful Bill Act, OBBBA, Consolidated Omnibus Budget Reconciliation Act, COBRA, §71306, §71307, §71308, direct primary care service arrangement, DPCSA
Feature Article 
Health Savings Accounts: An Often-Overlooked Tax Savings
For certain taxpayers, such as high-income employees, it is challenging to find ways to reduce federal tax liabilities proactively. Since high-income employees often have sufficient cash to fund out-of-pocket medical expe... Thomas Gorczynski, EA, USTCP