http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Tax-Advantaged Accounts for Health Care Expenses
Provides background information on tax-advantaged accounts permitted under current law to help people pay for unreimbursed medical expenses, including flexible spending accounts (FSAs), health reimbursement accounts (HRAs), health savings accounts (HSAs), and Archer medical savings accounts (MSAs). Presents side-by-side comparisons of the principal features of FSAs, HRAs, HSAs, and MSAs, and reviews rules regarding eligibility, contributions, qualifying expenses, nonqualified withdrawals, and carryover of unused funds for the 2007 tax year.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.