Retirement Benefits Planning Update
PROBATE& PROPERTY SEPTEMBER/OCTOBER 2004 37 Retirement Benefits Planning Update provides information on developments in the field of retiremeen benefits law. The editors of Probate & Property welcome informatiio and suggestions from readers. Health Savings Accounts Effective beginning with calendar year 2004, the Medicare Prescription Drug, Improvement, and Modernization Act of 2003 (Pub. L. No. 108–73) created health savings accounts (HSAs) under amended Code § 223. HSAs are the expanded...