Erek M. Sharp

Day Pitney LLP

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Health Savings Accounts (HSAs): Helping Individuals And Employees Save For Qualified Medical And Retiree Health Expenses

On December 8, 2003, President Bush signed into law the Medicare Prescription Drug, Improvement and Modernization Act of 2003 (the "Medicare Modernization Act").1 Among its more notable provisions is the creation of a new tax-free savings vehicle aimed at assisting individuals and employees in...

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