Sec. 203. Treatment of HSA after death of account beneficiary
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/bill/114/s/2985/is/section-203·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 223(f)(8) of the Internal Revenue Code of 1986 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.