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More DOL Guidance on Health Savings Accounts and ERISA
Deloitte 
Nov. 8, 2006
Excerpt: The DOL's latest guidance on HSAs as ERISA plans, FAB No. 2006-02, focuses on the employer's role in setting up HSAs for employees, selecting the HSA trustee, and the rules and limitations the trustee can place on the HSA. Following is a summary of the key points of the DOL's guidance.
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