Whitney is the founder of HSA Authority, LLC an HSA solution provider for financial institutions and an Assistant Professor of Business Law at St. Cloud State University. Whitney has worked with HSAs since their introduction and he has started three companies devoted to the compliance and marketing aspects of Health Savings Accounts. Prior to the HSA legislation, Whitney worked with financial institutions for over 17 years. Thirteen of those years were spent at Wolters Kluwer Financial Services/Bankers Systems in various roles; including as a seminar attorney and legal counsel for the Financial Services Division, primarily working with IRA issues. He presents frequently on HSA and IRA topics.Whitney co-authored the IRA Answer Book for Panel Publishing and has written articles for a number of publications; including, the American Banker and the ABA Banking Journal. He also served as an appointed member to IRPAC, an IRS Advisory Board that meets in Washington DC. Whitney serves as an expert witness on the duties and responsibilities of an IRA custodian and trustee.