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HHS Actuarial Value Bulletin Addresses Treatment of High-Deductible Health Plans Linked to HSAs and HRAs (PDF)
Buck 
[Guidance Overview] Mar. 11, 2012
Although this Bulletin only addresses how actuarial value may be determined for the individual and small group markets, it may have important implications for plan sponsors that offer health savings accounts (HSAs) or health reimbursement arrangements (HRAs) linked to high-deductible health plans.
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