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2/3/2004: the New Health Savings Accounts (Alson R. Martin of Shook, Hardy & Bacon L.L.P., published by the Small Business Council of America)
Excerpt: Not only are deposits to HSAs tax deductible, earnings compound on a tax-free basis, and withdrawals are tax free so long as they are used for medical costs. While this is a feature of current Medical Savings Accounts, MSAs operate only as a demonstration project on a limited basis and are not available to most people.
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