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HRA vs. HSA for Self-Employed Comparison of Section 105 HRA and HSA (25k)
Notice 2002-45 Basic information about Health Reimbursement Arrangements (58k)
Publication 502 Medical expenses eligible for reimbursement (2006) (190 k)
Revenue Ruling 2002-58 Reiterates IRS' position from 1999 Coordinated Issue Papers (11k)
