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IRS Publication 969: Health Savings Accounts and Other Tax-Favored Health Plans (PDF)
Internal Revenue Service [IRS]Link to more items from this source
[Guidance Overview]
Mar. 10, 2015
22 pages. "This publication explains the following programs: Health savings accounts (HSAs); Medical savings accounts (Archer MSAs and Medicare Advantage MSAs); Health flexible spending arrangements (FSAs); Health reimbursement arrangements (HRAs)."

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