Text of IRS Announcement 2005-59: List of Nonbank Trustees and Custodians of HSAs and MSAs

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Text of IRS Announcement 2005-59: List of Nonbank Trustees and Custodians of HSAs and MSAs
Internal Revenue Service [IRS]

[Official Guidance]
Sept. 19, 2005

Excerpt: The following is a list of entities that have been approved by the Commissioner of the Internal Revenue Service, pursuant to § 1.408-2(e) of the Income Tax Regulations, to serve as a nonbank trustee or custodian. This list updates and supercedes the list published with Announcement 2004-72, 2004-41 I.R.B. 650.

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