Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-436 - MEDICAL SAVINGS ACCOUNTS
Rule 2.26-51-436(5) - Medical Savings Account (MSA) - Eligibility
Universal Citation: AR Admin Rules 2.26-51-436(5)
Current through Register Vol. 49, No. 9, September, 2024
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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