Section 223 - Health Savings Accounts—Interaction with ...

Section 223 - Health Savings Accounts —Interaction with Other Health Arrangements Rev. Rul. 2004-45 ISSUE In the situations described below, may an individual make contributions to a Health Savings Account (HSA) under section 223 of the Interna l Revenue Code if the individual is covered by a high deductible health plan (HDHP) and also ................
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