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Excerpt: The Internal Revenue Service (IRS) recently released Revenue Procedure 2004-71, which announced various inflation-adjusted amounts for 2005.1 The new numbers for high-deductible health plans (HDHPs), Health Savings Accounts (HSAs) and Archer medical savings accounts (MSAs) are shown in the first of the two charts below. The second chart notes the maximum annual HSA contributions for 2005.
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