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The HSA Proportional Contribution Limit
ABD Insurance & Financial Services 
[Guidance Overview] July 20, 2020 "The standard rule is that employees who are HSA-eligible for only a portion of the calendar year have a reduced HSA contribution limit.... [A] special rule known as the 'last-month rule' may apply to permit the mid-year enrollee to contribute up to the full statutory limit -- even though the employee was not HSA-eligible for the full calendar year." MORE >> |
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