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

26-51-436 - 2(5) - Medical Savings Account (msa) - Eligibility26-51-436 - 2(5) - Medical Savings Account (msa) - Eligibility

26-51-436 - 1(7) - Medical Savings Account (msa) - Taxability of Account Distributions 26-51-436 - 3(5) - Medical Savings Account (msa) - Deductibility From Income

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).

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