Ark. Code R. 26-51-436 - 2(5) (1997) - Medical Savings Account (msa) - Eligibility

In order to be eligible, a taxpayer must have insurance coverage only under a "high deductible" health plan. An "eligible individual" is more specifically defined at IRC Sec. 220(c)(1)(A). "High deductible health plan" is defined at IRC Sec. 220(c)(2)(A).