12/28/2006: Overview: Changes In HSA Rules under the New Health Opportunity Patient Empowerment Act of 2006 (Littler Mendelson P.C.)
Excerpt: "As premium costs increase for group health plans and employers shift a greater share of those premium costs to employees, the combination of HDHPs with lower premium costs and HSAs with their portability and year to year accumulation of unused amounts may become more attractive to both employers and employees. Changes effected by the HOPE Act of 2006 make HSAs even more attractive."
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