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Reprints
How the Tax Relief and Health Care Act of 2006 boosts the appeal of health savings accounts
Detaches HSA contribution limit from health insurance plan deductible
Eliminates HSA-flexible spending account grace period interaction problem
Allows full HSA contributions regardless of when during a year an employee opts for HSA coverage
Permits one-time transfer of health reimbursement arrangements and FSA balances to HSAs
Permits limited, one-time rollover of individual retirement accounts to HSAs