This chapter is partly based on the chapter titled “Consumer-Driven Health Care” in the 6th Edition of The Handbook of Employee Benefits, authored by Martha Priddy Patterson.
1. CMS, National Health Expenditure Data, 2010.
2. Ibid.
3. See IRC Sec. 223; Notices 2004–50, 2004–23, and 2004–25; Rev. Proc. 2004–22, Rev. Rul. 2004–38, and DOL FAB 2004–1 (guidance on health savings accounts, created in the Medicare Modernization Act); and IRS Notice 2002–45 and Revenue Ruling 2002–41 (providing regulatory authorization of and establishing rules for health reimbursement arrangements).
4. IRC Sec. 223(c)(2).
5. Health Savings Accounts and Other Tax-Favored Health Plans. IRS Publication 969.
6. IRC Sec. 125(d)(12) and Treas. Reg. Sec. 1.125-2T Q&A 1(b), ...
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