2.26 Ark. Code R. § 436(5) - Medical Savings Account (MSA) - Eligibility
In order to be eligible, a taxpayer must have insurance coverage only under a "high deductible" health plan. An "eligible individual" is more specifically defined at IRC Sec. 220(c)(1)(A). "High deductible health plan" is defined at IRC Sec. 220(c)(2)(A).
Notes
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