Guides & checklists
401(h) resources.
Practical guides and checklists for business owners, CPAs, advisors, and plan professionals.
401(h) Beginner Guide
A plain-English introduction to 401(h) retiree medical benefit accounts for business owners and advisors.
401(h) Rules Checklist
Plan document, separate accounting, incidental-benefit, nondiscrimination, and funding — a structured checklist.
CPA / Advisor Question List
Questions CPAs and advisors should ask before recommending a 401(h) strategy to an owner-client.
Business Owner Readiness Checklist
A short self-assessment for business owners exploring whether a 401(h) sub-account may fit their plan.
401(h) vs HSA vs HRA Comparison
A printable side-by-side comparison of 401(h) sub-accounts, HSAs, and HRAs.
Retiree Medical Expense Planning Guide
A planning framework for thinking about retiree healthcare costs and possible funding vehicles.
Next step
Find out whether a 401(h) strategy may fit
Talk with a 401(h) specialist about your plan, participant group, and retiree medical objectives.
Availability, tax treatment, and plan design depend on the facts and circumstances of the employer, plan document, participant group, and applicable law. 401h.com provides general educational information only — not tax, legal, actuarial, investment, or ERISA advice. Consult qualified tax, legal, actuarial, and plan professionals.