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Abstract

The Medicare Prescription Drug, Improvement, and Modernization Act of 2003,1 signed into law on December 8, 2003, authorized Health Savings Accounts (HSAs). The legislation permits employer contributions to employee-established HSAs which are treated as employer-provided coverage for medical expenses under an accident or health plan to the extent the amounts do not exceed the HSA limits.2 Employer contributions are income tax deductible and are not subject to F.I.C.A. tax.3

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