# 401h.com

> Independent, plain-English education on 401(h) retiree medical benefit accounts — sub-accounts inside qualified pension and cash balance plans used to fund retiree medical benefits.

401h.com is an educational resource for business owners, CPAs, financial advisors, TPAs, and actuaries. It explains what a 401(h) account is, the rules that govern it (plan documents, separate accounting, the incidental-benefit limit, nondiscrimination, funding), and how it compares to vehicles like HSAs, HRAs, VEBAs, and 401(k) plans. Content is educational, not individualized tax, legal, actuarial, or ERISA advice.

## Pages

- [Home](/): What 401(h) is and who it may fit.
- [How It Works](/how-it-works): Mechanics of contributions, separate accounting, and retiree medical payments.
- [Benefits](/benefits): Potential benefits of 401(h) sub-accounts.
- [Compare](/compare): 401(h) vs HSA vs HRA vs 401(k) side by side.
- [FAQ](/faq): Common questions answered in plain English.
- [About](/about): What 401h.com is and isn't.
- [Contact](/contact): Reach a 401(h) specialist.
- [Disclaimer](/disclaimer): Educational-only scope.
- [Privacy](/privacy): How we handle information.
- [Terms](/terms): Terms of use.

## Blog

- [Blog index](/blog): All articles.
- [What Is a 401(h) Plan?](/blog/what-is-a-401h-plan): Plain-English guide for business owners.
- [401(h) Plan Rules](/blog/401h-plan-rules): Documentation, accounting, incidental benefit, nondiscrimination, funding.
- [401(h) vs HSA](/blog/401h-vs-hsa): How the two compare.
- [401(h) vs HRA](/blog/401h-vs-hra): Retiree medical benefit comparison.
- [Cash Balance Plan with 401(h)](/blog/cash-balance-plan-with-401h): How CB plans host 401(h).
- [How 401(h) Plans Fund Retiree Medical](/blog/how-401h-plans-fund-retiree-medical): Pre-funding retiree healthcare.
- [401(h) Eligibility](/blog/401h-eligibility): Who qualifies.
- [401(h) Contribution Limits](/blog/401h-contribution-limits): Why there's no flat dollar cap.
- [401(h) for Small Business Owners](/blog/401h-for-small-business-owners): When it makes sense.
- [Common 401(h) Mistakes](/blog/common-401h-mistakes): Structural failure modes to avoid.
- [401(h) and Medicare Premiums](/blog/401h-medicare-premiums): What plans may pay.
- [401(h) Questions for CPAs](/blog/401h-questions-for-cpas): Advisor checklist.
- [Defined Benefit + 401(h) Strategy](/blog/db-plus-401h-strategy): How DB plans host 401(h).
- [401(h) FAQ — 25 Questions](/blog/401h-faq-25-questions): Quick answers.
- [401(h) Design Checklist](/blog/401h-design-checklist): Document, design, administer.
- [How to Set Up a 401(h) Plan](/blog/how-to-set-up-a-401h-plan): Step-by-step.
- [401(h) vs 401(k)](/blog/401h-vs-401k): Different vehicles, same letter prefix.
- [401(h) vs 401(a)](/blog/401h-vs-401a): Code section vs sub-account feature.
- [401(h) Tax Benefits](/blog/401h-plan-tax-benefits): Deductible in, deferred while invested, generally tax-free out.
- [401(h) vs VEBA](/blog/401h-plan-vs-veba): Which retiree medical vehicle fits.
- [401(h) Funding Strategies](/blog/401h-account-funding-strategies): How money gets in.
- [401(h) Investment Options](/blog/401h-plan-investment-options): Pooled trust, separate accounting.
- [401(h) Distributions and Claims](/blog/401h-plan-distributions-and-claims): How retirees get paid.
- [401(h) for Doctors and Dentists](/blog/401h-plan-for-doctors-and-dentists): Why specialty practices fit.
- [401(h) for Law Firms](/blog/401h-plan-for-law-firms): Partner and associate dynamics.
- [401(h) for Family Businesses](/blog/401h-plan-for-family-businesses): Continuity across generations.
- [401(h) ERISA Considerations](/blog/401h-plan-erisa-considerations): Fiduciary and reporting duties.
- [401(h) and Form 5500](/blog/401h-plan-form-5500): How it appears in the filing.
- [401(h) Fiduciary Duties](/blog/401h-plan-fiduciary-duties): Prudence, loyalty, document adherence.
- [401(h) Actuarial Valuation](/blog/401h-plan-actuarial-valuation): What the actuary models.
- [401(h) Spouse and Dependent Coverage](/blog/401h-plan-spouse-and-dependent-coverage): Plan-design controls.
- [401(h) and Long-Term Care](/blog/401h-plan-long-term-care): When LTC premiums qualify.
- [401(h) vs Section 115 Trust](/blog/401h-plan-vs-section-115-trust): Public-sector framing.
- [Terminating a 401(h) Plan](/blog/terminating-a-401h-plan): Wind-down considerations.
- [401(h) Restatement Cycle](/blog/401h-plan-restatement-cycle): Staying current.
- [What Is a Cash Balance Plan](/blog/what-is-a-cash-balance-plan): The DB plan that looks like an account.
- [Cash Balance Plan vs 401(k)](/blog/cash-balance-plan-vs-401k): Side-by-side for owners.
- [How Cash Balance Plans Work](/blog/how-cash-balance-plans-work): Pay credits and interest credits.
- [Defined Benefit Plan Explained](/blog/defined-benefit-plan-explained): Formula-based benefits.
- [Defined Benefit vs Defined Contribution](/blog/defined-benefit-vs-defined-contribution): Which type is your plan.
- [Retiree Healthcare Cost Planning](/blog/retiree-healthcare-cost-planning): Framing the largest unknown.
- [Medicare and Employer Retiree Benefits](/blog/medicare-and-employer-retiree-benefits): How they coordinate.
- [Tax-Deductible Employer Retirement Contributions](/blog/tax-deductible-employer-retirement-contributions): Where 401(h) fits.

## Optional

- [Resources](/resources): Guides and checklists (in progress).