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IRS Has Announced 242 Nonbank Trustees and Custodians for HSAs and Archer MSAs (PDF)
Internal Revenue Service [IRS] 
Oct. 18, 2004
Excerpt: Announcement 2004–72, page 650 [Internal Revenue Bulletin]. Nonbank trustees; section 1.408–2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonbank custodians within the meaning of section 1.408–2(e) of the regulations. In addition, the announcement contains instructions on how errors in the list may be corrected. Announcement 2003–54 updated and superseded.
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