HSA Quality Improvement 5

Question 1

A QI review finds members using the last-month rule did not understand the testing period. What education should be added?

Accepted Answer

They must stay HSA-eligible through the following 12-month testing period or owe income tax plus a 10% additional tax

Answer

Members who fail the 12-month testing period include the excess contributions in income and owe an extra 10% tax.

Question 2

Which data source would a trustee mainly use to reconcile reported contributions against IRS reporting?

Accepted Answer

Form 5498-SA

Answer

Trustees report HSA contributions on Form 5498-SA, so it is the main reconciliation record.

Question 3

An HSA team sees reimbursement errors spike every January. Which tool best shows this time-based pattern?

Accepted Answer

Run chart

Answer

A run chart plots data over time, which shows seasonal patterns like January spikes.

Question 4

A member's non-qualified distribution was coded as qualified due to a system error. What is the quality impact for a member under 65?

Accepted Answer

The member may underreport income and miss the 20% additional tax

Answer

Non-qualified distributions before 65 are taxable and subject to a 20% additional tax, so miscoding can lead to inaccurate member filings.

Question 5

Which approach best keeps frontline HSA staff engaged in continuous improvement?

Accepted Answer

Regular improvement huddles where staff suggest and test changes

Answer

Kaizen-style huddles give frontline staff ownership of small, ongoing improvements.

HSA - Health Savings Account Certification Practice Test