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IRS Loosens, Then Tightens, Rules for Debit Card Use with Medical Expense Reimbursement Arrangements (PDF)
Lockton 
Dec. 15, 2006
2 pages. Excerpt: While the IRS relaxed the rules, albeit temporarily, for supermarkets and retail stores, it simultaneously tightened them for drug stores that sell a lot more than prescription drugs and health care supplies. Beginning in 2009, debit cards may no longer be used at drug stores -- even if they operate under health care merchant codes -- unless: ...
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