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The Future Begins Today: A Case Study on Retirement and HSA Decisions

Bonnie R. Albritton et al.

Issues in Accounting Education2026https://doi.org/10.2308/issues-2025-016article
AJG 2ABDC A
Weight
0.50

Abstract

This case study explores retirement and health plan decisions faced by many students who are newly hired as full-time employees. Students are drawn into the storyline of two former college classmates and friends as one accepts a full-time position after graduation and the other seeks a master's degree in accounting. The accounting student takes on the role of a consultant to research retirement and health plan options, calculate the impact on take-home pay, and estimate taxable income and related taxes. Learning objectives for the case include understanding how the tax consequences differ between retirement plans, explaining the attributes of a health savings account (HSA) and related health plans, evaluating the ramifications of tax planning alternatives for retirement and health plans, and communicating tax research and recommendations through written documentation. JEL Classifications: M4; M59; G5; G53.

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https://doi.org/https://doi.org/10.2308/issues-2025-016

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@article{bonnie2026,
  title        = {{The Future Begins Today: A Case Study on Retirement and HSA Decisions}},
  author       = {Bonnie R. Albritton et al.},
  journal      = {Issues in Accounting Education},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.2308/issues-2025-016},
}

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The Future Begins Today: A Case Study on Retirement and HSA Decisions

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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