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
Tax Court
When Did Congress Intend the New §4973 Statute of Limitations to Take Effect?
If a taxpayer contributes more than the allowed amount to an individual retirement account (IRA), §4973 imposes a 6 percent excise tax on those excess contributions. Before the SECURE... Thomas Gorczynski, EA, USTCP