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Changes on the Horizon for Health Savings Accounts
McDermott Will & Emery Link to more items from this source
Dec. 15, 2006

"The Act permits individuals with health Flexible Spending Arrangements (FSAs) or Health Reimbursement Arrangements (HRAs) to rollover their funds into an HSA for a limited time. The maximum amount that may be rolled over is the lesser of (i) the balance in the health FSA/HRA as of September 21, 2006, or (ii) the balance in the health FSA/HRA as of the date of the rollover."

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