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IRS Announces Archer Medical Savings Accounts Are Still Available After 2002
Internal Revenue Service [IRS] 
[Official Guidance] Sept. 30, 2002
Excerpt: 2002 is not a 'cut-off' year for the Archer MSA pilot project by reason of either the 2001 MSA returns test of section 220(j)(2)(A) or the alternative test of section 220(j)(2)(B) of the Code.
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