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30 Probate & ProPerty j November/December 2009 Until recently, a client’s health insurance posed few issues for the estate planning lawyer. But as the federal government struggles with health care reform and as various pre-tax health savings plans have proliferated, the estate planner has a variety of issues to address. Health savings accounts (HSAs) are available for employees who participate in high-deductible health plans (HDHPs). As employers seek to control health insurance costs, these...