| http://www.w3.org/ns/prov#value | - To be eligible to contribute to an HSA, individuals must participate in a high deductible health plan, which is defined as a health plan with an annual deductible that is not less than a certain limit each year and for which the annual out-of-pocket expenses, including deductibles, co-payments, and other amounts, but excluding premiums, do not exceed a certain limit each year (Sec. 223(c)).
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