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Irs, Treasury Resolve Key HSA Issues
Business Insurance; 
Mar. 31, 2004
Excerpt: While the law creating HSAs said preventive services could be provided on a first-dollar or low-deductible basis by otherwise high-deductible plans linked to HSAs, the regulatory agencies had been bombarded with questions on what constitutes preventive care. In response, under Notice 2004-23, the IRS and Treasury provide a safe harbor of benefits that it considers to be preventive and thus not subject to the cost-sharing requirements of the high-deductible plan.
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