Sec. 202. Treatment of HSA after death of account beneficiary
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Section 223(e)(8) of the Internal Revenue Code of 1986, as redesignated by section 201(c)(3) of this Act, is amended to read as follows: If an individual acquires an account beneficiary’s interest in a health savings account by reason of the death of the account beneficiary, such health savings account shall be treated as if the individual were the account beneficiary. . The amendment made by this section shall apply with respect to interests acquired after the date of the enactment of this Act.