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Section 125 Rollovers and Health Savings Accounts (PDF)
McGraw Wentworth Link to more items from this source
[Guidance Overview]
Apr. 28, 2014
"[IRS Chief Counsel Memorandum 201413005] addressed the impact of the FSA rollover on HSA contrbutions. The memo covered seven different scenarios related to FSA rollovers and HSA contributions. The good news is that employers can offer options that employees could elect that would not block them from contributing to an HSA if the employer plan offered a year-end FSA rollover."

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