Section Newsletters

Articles From Brian W. Ruddell

Health Savings Accounts (HSAs) under the Medicare Prescription Drug, Improvement and Modernization Act of 2003 By Brian W. Ruddell Business and Securities Law, December 2004 Section 1201 of the Medicare Prescription Drug, Improvement and Modernization Act of 2003 added Section 223 to the Internal Revenue Code to permit eligible individuals to establish Health Savings Accounts (HSAs) for taxable years beginning in 2004.

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