[Editor's Note: In his preliminary analysis of this emerging subject in A&FP's August 2004 edition,
Health Savings Accounts: Recent Improvements
The federal government is bending over backwards to simplify, liberalize and encourage the use of Health Savings Accounts (HSAs). In a recent announcement, for example, the Treasury Department detailed just how easy it is for banks to offer HSAs to their customers. Recent guidance from the IRS has tried to allow as many taxpayers to qualify as possible.
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