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[Official Guidance]
5/11/2004: Text of Rev. Rul. 2004-45 on Interaction of Health Savings Accounts with Other Health Arrangements (PDF) (Internal Revenue Service [IRS])
6 pages. Excerpt: In the situations described below, may an individual make contributions to a Health Savings Account (HSA) under section 223 of the Internal Revenue Code if the individual is covered by a high deductible health plan (HDHP) and also covered by a health flexible spending arrangement (health FSA) or a health reimbursement arrangement (HRA)?
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