Software used to generate approved standard forms must have controls to prevent the language of the form from being altered.

All of the following are characteristics of health saving accounts (HSAs) EXCEPT:

(a) Contribution to a qualified HSA are income tax deductible (b) There is no annual contribution limit to an HSA (c) HSAs are used in conjunction with a high deductible health plan (d) HSA investment income accumulates income tax-free and distributions are tax-free if used to pay qualified medical expenses

Which phase in the project life cycle involves identifying the need for the project?

a) conception b) feasibility analysis or study c) planning d) execution e) termination