top of page

Financial Planning Tip August 2024

Health Savings Accounts (HSAs) have steadily grown in popularity since their introduction 20 years ago. It's easy to understand why. The account is paired with a high-deductible insurance plan. The premise is that small costs are paid from the HSA, and insurance will kick in once the deductible (at least $3,200 this year) is met. Contributions to an HSA are tax deductible. Earnings aren't taxed, and withdrawals -- assuming they're used for medical expenses -- are tax-free. Savings can be invested in the stock market, offering great growth potential. Families can contribute up to $8,300 this year with 2025's maximum rising to $8,550.

The problem with these accounts may come as a surprise: People are saving too much in them. Someone who started saving the family maximum just 10 years ago, investing their savings in the S&P 500, would have around $145,000 in their HSA today. Imagine this is someone who started saving in their 30s or 40s; the HSA could easily grow to $1 million by the time they're ready to retire. We all know that medical expenses are abundant in old age, but are they seven-figures abundant?

This is a problem because except for spouse-to-spouse transfers, inheriting an HSA leads to a large tax bill for the beneficiary. It is a great way to save, but an HSA shouldn't be used to pass wealth to the next generation. For those who save prolifically using an HSA, we strongly advise a spending plan to accompany the savings plan. In addition to the usual medical expenses (copays, dental and vision care, etc.), here are a few oft-overlooked ways to spend an HSA:

  • Annual Medicare premiums deducted from social security can be reimbursed from a HSA.

  • Funds in an HSA can pay for in-home nursing services, including bathing and grooming for those who require assistance.

  • Entrance fees (or "Founders Fees") paid to a retirement community are often partially classified as medical expenses. The medical expense component can be paid or reimbursed from a HSA.

  • Strictly speaking, one can take money from an HSA for any purpose, but withdrawals are taxed and penalized an additional 20% if there isn't a medical expense to match. Those over age 65 are still taxed, but are not subject to a penalty. In this way, an HSA is similar to a traditional IRA for those over age 65.

  • Consider naming a charitable organization as the beneficiary of an HSA. Leave your loved ones assets that receive more favorable, or at least, more flexible tax treatment.



Comments


bottom of page