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IRS Liberalizes Home Sale Gain Recognition Rules IRS Liberalizes Home Sale Gain Recognition Rules   The New Health Savings Account The President recently signed legislation authorizing Health Savings Accounts (HSAs), which are targeted mainly at self-employees, small business owners, and employees of small to medium size firms. It is important to understand that, while this new tax break was included in the recent Medicare Act, you don't have to be a senior citizen to benefit.   Qualified Tuition Programs It seems that with each passing year, the cost of a college education continues to climb at an alarming rate. Meanwhile, parental concern about how to pay for that college education also continues to increase. A qualified tuition program (QTP), often referred to as a Section 529 plan, may be a welcome source of relief to many nervous parents and students as well.