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Treasury and IRS Issue Initial Guidance on New Health Savings Accounts
Human Capital Advisory ServicesLink to more items from this source
Jan. 5, 2004
Excerpt: An eligible individual's employer may be involved in establishing an HSA, but there is no requirement for employer involvement.... In addition to insurance companies and banks, which are specifically authorized by the statute, the notice states any other person the IRS has approved to be a trustee or custodian of IRAs or Archer MSAs is automatically approved to be an HSA trustee or custodian.

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