12/29/2006: Overview of New Law that Expands Flexibility of Health Savings Accounts (PDF) (Ballard Spahr Andrews & Ingersoll, LLP)
2 pages. Excerpt: "Comment: The new law provides employers with new options for addressing certain restrictions under HSAs. Employers who are struggling to coordinate Health FSA and HRA arrangements with HSAs, particularly during the Health FSA grace period, may find the new guidance helpful."
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