DRAFT — pending professional review

NOT LEGAL OR TAX ADVICE. This module is reference material for the HigherSelf Network cohort. Pending Lumina tone review, outside-CPA review, ERISA-counsel review for any Solo 401(k) or ROBS section, and Grace Fields authorization before external publication. Cohort-facing facts use anonymized framing until written consent is on file.

tax favored transfer strategy

§ 223 Health Savings Account

IRC § 223

Eligibility

Best when: HDHP-covered individual or family, no other disqualifying coverage.
Do not use when: Enrolled in Medicare, FSA, or non-HDHP coverage.

2026 limits

Source: verify against current IRS notice

Mechanics

Triple advantage

Deductible contributions (above-the-line for individual; pre-tax via payroll)
Tax-free growth
Tax-free distributions for qualified medical expenses

Documentation

HSA custodian statement
Eligible-medical-expense receipts (kept 7 years)

Applies to

HigherSelf Network A.M. Consulting The 7 Space

Research only — not legal or tax advice