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11/25/2003: Medicare Bill Allows Funding of Health Savings Accounts Through Cafeteria Plans (PDF) (Alston & Bird LLP)
9 pages. Excerpt: "The [Medicare bill] contains provisions that would amend the Internal Revenue Code to allow medical savings account (MSA) vehicles called Health Savings Accounts (HSAs) for virtually anyone who has coverage under a high deductible health plan. In a surprising twist, the Act allows HSAs to be funded on a pre-tax basis through a cafeteria plan-- opening a whole-new avenue for consumer-driven health care."
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