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Compliance With Regulation E By HSAs

Collin W. Fritz and Associates, Inc., The Pension Specialists June 2010 Published Since 1984 ALSO IN THIS ISSUE What is the Future of CESAs?,Page 2 Special RMD Rule Whenthe Nonspouse InheritingBeneficiary is Older Than theDeceased IRA Accountholder,Page 4We all Make Mistakes,Including IRA and HSAO wners Who AreAccountants or Attorneys,Page 5 Completing and Filing the2009 Form 5500-EZ, Page 6 IRS Form 5500-EZ, Page 9 2010 Collin W. Fritz and Associates, is not claimed in any materialsecured from official Governmentsources. Published by Collin W. Fritz andAssociates, Ltd. Subscription: $95 per With Regulation E By hsas Regulation E is concerned withElectronic Fund Transfers.

June 2010 Page 2 whether it will charge such a fee. If such a fee will be charged, CWF recommends that a notice be furnished explaining how and when the fee will be imposed.

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