Notice 2008-59 contains 42 new frequently asked questions and answers to those questions as well as examples.
The notice answers questions on HSA eligibility, including questions concerning dual eligibility under Medicare Part D and an HSA. The guidance also provides information on high-deductible health plan (HDHP) deductibles for specific benefits and expenses that apply towards meeting deductible amounts.
Questions cover rollovers between HSAs and what employers can do if they make contributions for an employee that ceased to be eligible.
Employers can also get answers to questions on establishing an HSA, distributions from HSAs and debit cards, and prohibited transactions such as borrowing from an HSA.
IRS Notice 2008-59 can be viewed here .