The Form 5500 offers a lot in its current form and no serious advisor would consider walking into a potential clients office without first having reviewed that companys 5500. But it could and should be made better.

Yet more evidence has emerged to indicate that those who choose a health savings account over a health reimbursement account are more fully engaged in the management of their health insurance.

The IRS has mandated new requirements to report a change in the identity of a "responsible party" for entities that have an employer identification number.

Small- to mid-size employers and employees are shifting their attention from HRAs to HSAs.