,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #iee  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,febru>y #d1 #bjbe,mr4
 ,moore ( ,utah 7= himself1 ,mr4        
,panetta1 ,mr4 ,fitzpatrick1 ,mr4       
,s*neid]1 ,mr4 ,smi? ( ,nebraska1 ,mr4  
,ruiz1 ,mr4 ,valadao1 ,mrs4 ,d+ell1 ,mr4
 ,mool5a>1 & ,mr4 ,davis ( ,nor?        
,c>ol9a7 introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to re=m heal? provisions1
 & = o!r purposes4  #a4 ,%ort title ,?is
 ,act may be cit$ z ! ,heal?            
,out-(-,pocket ,exp5se ,act ( #bjbe or !
 ,,hope ,act ( #bjbe4  #b4 ,hope        
,acc\nts  7a7 ,acc\nts e/abli%$  7#a7 ,9
 g5]al ,"p ,,viii ( sub*apt] ,f ( *apt] 
#a ( ! ,int]nal ,rev5ue ,code ( #aihf is
 am5d$ by add+ at ! end ! foll[+ new    
section3  #ecj;,a4 ,,hope ,acc\nts  7a7 
,9 g5]al ,a ,,hope ,acc\nt %all be      
exempt f taxation "u ?is subtitle4      
,not)/&+ ! prec$+ s5t5ce1 ! ,hope       
,acc\nt %all be subject to ! taxes      

impos$ by section #eaa 7relat+ to !     
imposition ( tax on unrelat$ bus9ess    
income ( *>itable organizations74  7b7  
,def9itions & special rules ,= purposes 
( ?is section-- 7#a7 ,,hope ,acc\nt ,!  
t]m ,,hope ,acc\nt means a tru/ creat$  
or organiz$ 9 ! ,unit$ ,/ates z a ,,hope
 ,acc\nt exclusively = ! purpose ( pay+ 
! qualifi$ m$ical exp5ses ( ! acc\nt    
b5efici>y1 b only if ! writt5 gov]n+    
in/rum5t creat+ ! tru/ meets ! foll[+   
requirem5ts3 7,a7 ,except 9 ! case ( a  
rollov] contribution describ$ 9         
subsection 7d77#d7 ( ?is section1 no    
contribution w be accept$-- 7i7 unless x
 is 9 ca%1 or  7ii7 to ! ext5t su*      
contribution1 :5 add$ to previ\s        
contributions to ! tru/ = ! cal5d> ye>1 
exce$s ! contribution limitations 9     
subsection 7c74  7,b7 ,! tru/ee is a    
bank 7z def9$ 9 section #djh7n771 an    
insurance company 7z def9$ 9 section    
#haf71 or ano!r p]son :o demon/rates to 
! satisfaction ( ! ,secret>y t ! mann] 9
 :i* su* p]son w adm9i/] ! tru/ w be    

consi/5t ) ! requirem5ts ( ?is section4 
7,c7 ,no "p ( ! tru/ assets w be inve/$ 
9 life insurance contracts4  7,d7 ,!    
assets ( ! tru/ w n be comm+l$ ) o!r    
prop]ty except 9 a common tru/ fund or  
common inve/m5t fund4  7,e7 ,! int]e/ ( 
an individual 9 ! balance 9 !           
individual's acc\nt is non=feitable4    
7,f7 ,no m ?an reasonable fees are paid 
9 connection ) ! adm9i/ration ( !       
acc\nt4  7,g7 ,! tru/ includes proc$ures
 = ! tru/ee to reasonably assure t      
di/ributions are limit$ to paym5t or    
reimbursem5t = qualifi$ m$ical exp5ses  
incurr$ aft] ! e/abli%m5t ( ! tru/4     
,proc$ures %all be consid]$ reasonable t
 meet ! sub/antiation requirem5ts       
conta9$ 9 ,propos$ ,treasury ,regulation
 section #a4abe-f 7z 9 effect on ,janu>y
 #a1 #bjbe7 or "u any sup]s$+ guidance  
prescrib$ by ! ,secret>y4  7,h7 ,! tru/ 
foll[s all report+ requirem5ts z may be 
prescrib$ by ! ,secret>y ) respect to   
di/ributions t are n sub/antiat$ z      
qualifi$ m$ical exp5ses pursuant to ?is 

section4  7,i7 ,! tru/ foll[s any o!r   
guidance ) respect to ,,hope ,acc\nts   
prescrib$ by ! ,secret>y4  7,j7 ,except 
z provid$ 9 subsection 7d77#b77;,b71    
am\nts held by ! tru/ may n be          
di/ributable o!r ?an exclusively to pay 
! qualifi$ m$ical exp5ses ( ! acc\nt    
b5efici>y1 sp\se or dep5d5ts4  7,k7 ,!  
tru/ reports all contributions on ,=m   
#edih-;,a1 or su* o!r =m z is requir$ by
 ! ,secret>y4 ,! tru/ annually mu/      
also-- 7i7 reque/ ea* acc\nt own] to    
provide ! tru/ ) ! am\nt if any1 !      
acc\nt own] contribut$ to an ,,fsa = !  
ye>1 &  7ii7 report su* am\nt on ,=m    
#edih-;,a or su* o!r =m z is requir$ by 
! ,secret>y4  7#b7 ,eligible individual 
7,a7 ,9 g5]al ,! t]m eligible individual
 means1 ) respect to any mon?1 any      
individual if = su* mon? su* individual 
meets ! requirem5ts ( subp>agraphs 7,b7 
& 7,c74  7,b7 ,cov]age requirem5t ,an   
individual meets ! requirem5ts ( ?is    
subp>agraph = a mon? if su* individual  
is cov]$ "u "o ( ! foll[+ types (       

cov]age z ( ! #a/ day ( su* mon?3 7i7   
,m9imum ess5tial cov]age 7z def9$ 9     
section #ejjj;,a7f774  7ii7 ,) respect  
to memb]s ( f$]ally recogniz$ ,am]ican  
,indian & ,alaska ,native ,tribes & _!  
desc5dants1 ! ,indian ,heal? ,s]vice4   
7,c7 ,o!r cov]age  7i7 ,9 g5]al ,an     
individual meets ! requirem5ts ( ?is    
subp>agraph = a mon? if dur+ su* mon? no
 am\nts are contribut$ by or on behalf (
 ! individual to any ( ! foll[+ acc\nts 
( su* individual3 7,i7 ,a heal? flexible
 sp5d+ arrangem5t4  7,,ii7 ,a heal?     
sav+s acc\nt 7z def9$ 9 section         
#bbc7;d774  7,,iii7 ,a heal?            
reimbursem5t arrangem5t :i* is treat$ z 
employ]-provid$ cov]age "u an accid5t or
 heal? plan = purposes ( section #ajf4  
7,,iv7 ,an ,ar*] ,,msa 7z def9$ 9       
section #bbj7;d774  7ii7 ,exception =   
c]ta9 disreg>d$ cov]age ,clause 7i7 %all
 n apply 9 ! case ( an acc\nt describ$  
!re9 if = ! mon? su* acc\nt con/itutes  
cov]age describ$ 9 section              
#bbc7;c77#a77;,b74  7#c7 ,qualifi$      

m$ical exp5ses ,! t]m qualifi$ m$ical   
exp5ses has ! mean+ giv5 su* t]m 9      
section #bbc7;d77#b74  7#d7 ,acc\nt     
b5efici>y ,! t]m acc\nt b5efici>y means 
! individual on ^: behalf ! ,,hope      
,acc\nt 0 e/abli%$4  7#e7 ,acc\nt       
t]m9ations ,rules simil> to ! rules (   
p>agraphs 7#b7 & 7#d7 ( section #djh7;e7
 %all apply to ,,hope ,acc\nts1 & any   
am\nt treat$ z di/ribut$ "u su* rules   
%all be treat$ z n us$ to pay qualifi$  
m$ical exp5ses4  7#f7 ,c]ta9 rules to   
apply ,rules simil> to ! foll[+ rules   
%all apply = purposes ( ?is section3    
7,a7 ,section #bai7;f77#c7 7relat+ to "t
 :5 contributions deem$ made74  7,b7    
,except z provid$ 9 section #ajf7;h71   
section #bai7;f77#e7 7relat+ to employ] 
paym5ts74  7,c7 ,section #djh7;g7       
7relat+ to community prop]ty laws74     
7,d7 ,section #djh7;h7 7relat+ to       
cu/odial acc\nts74  7,e7 ,section       
#bbc7;f77#g7 7relat+ to transf] ( acc\nt
 incid5t ( divorce74  7,f7 ,section     
#bbc7;f77#h7 7relat+ to treatm5t aft]   

dea? ( acc\nt b5efici>y74  7c7          
,contribution limitations  7#a7 ,9 g5]al
 ,! aggregate am\nt ( contributions f   
all s\rces to all ,,hope ,acc\nts       
ma9ta9$ = ! b5efit ( an eligible        
individual = any taxable ye> %all n     
exce$ ! sum ( ! mon?ly limitations =    
mon?s dur+ su* taxable ye> t !          
individual is an eligible individual4   
7#b7 ,mon?ly limitation ,! mon?ly       
limitation = any mon? is #a_/ab (-- 7,a7
 9 ! case ( an eligible individual :o   
has self-only cov]age1 or an eligible   
individual t is m>ri$ fil+ sep>ately or 
m>ri$ fil+ jo9tly t has family cov]age1 
#d1jjj1 or  7,b7 9 ! case ( an eligible 
individual :o has family cov]age & is   
head ( h\sehold1 #h1jjj4  7#c7          
,limitation on ?ird p>ty contributions  
,a tru/ %all n be treat$ z a ,hope      
,acc\nt "u ?is section unless !         
aggregate ( contributions on behalf ( ! 
individual f all employ]s ( ! individual
 & f any ,m$icaid program e/abli%$ &    
adm9i/]$ by a ,/ate or subdivision !re(1

 if approv$ by ! ,secret>y ( ,heal? &   
,human ,s]vices "u ,section #aaae ( !   
,social ,security ,act or ,section #accb
 ( ! ,pati5t ,protection & ,af=dable    
,c>e ,act1 w n be accept$ 9 excess ( #ej
 p]c5t ( ! limit ) respect to su*       
individual4  7#d7 ,no d$uction ,no      
d$uction %all be all[$ = a contribution 
made by an eligible individual to a     
,,hope ,acc\nt ma9ta9$ = ! b5efit ( su* 
individual = any taxable ye>4  7#e7     
,exclusion f gross income limit$ ,any   
contribution "u p>agraph 7c77#c7 to !   
,,hope acc\nt ( an individual ^: adju/$ 
gross income = ! prior taxable ye> does 
n exce$ #ajj1jjj 7#bjj1jjj 9 ! case ( a 
m>ri$ individual fil+ a jo9t return7    
%all be exclud$ f ! individual's adju/$ 
gross income4  7#f7 ,coord9ation ) o!r  
contributions ,! limitation :i* w\ld 7b 
= ?is p>agraph7 apply "u ?is subsection 
to an individual = any taxable ye> %all 
be r$uc$ 7b n bel[ z]o7 by ! sum (--    
7,a7 ! aggregate am\nt det]m9$ ) respect
 to ! individual = ! taxable ye> "u     

section #bbc7;b77#d71  7,b7 ! aggregate 
am\nt contribut$ by ! individual to     
heal? sav+s acc\nts ( ! individual = su*
 taxable ye> & n tak5 into acc\nt "u    
subp>agraph 7,a71  7,c7 ! aggregate     
am\nt contribut$ to a ,,hope ,acc\nt (  
su* individual by ! individual's        
employ]1 &  7,d7 ! aggregate am\nt      
contribut$ to a ,,hope ,acc\nt ( su*    
individual = su* taxable ye> by a       
program e/abli%$ & adm9i/]$ by a ,/ate  
or subdivision !re( ) respect to conv]t$
 co/-%>+ r$uction paym5ts4  7#g7        
,co/-(-liv+ adju/m5t ,9 ! case ( any    
taxable ye> beg9n+ 9 a cal5d> ye> aft]  
#bjbf1 ea* doll> am\nt 9 p>agraph 7#b7  
%all be increas$ by an am\nt equal to-- 
7,a7 su* doll> am\nt1 multipli$ by  7,b7
 ! co/-(-liv+ adju/m5t det]m9$ "u       
section #a7;f77#c7 = ! cal5d> ye> 9 :i* 
su* taxable ye> beg9s det]m9$-- 7i7 by  
sub/itut+ cal5d> ye> #bjbe = cal5d> ye> 
#bjaf 9 subp>agraph 7,a77ii7 !re(1 &    
7ii7 by sub/itut+ ,m>* #ca = ,augu/ #ca 
9 section #a7;f77#d74  ,! ,secret>y %all

 publi% ! adju/$ am\nts "u p>agraph 7#b7
 = taxable ye>s beg9n+ 9 any cal5d> ye> 
no lat] ?an ,june #a ( ! prec$+ cal5d>  
ye>4 ,if any increase "u ?is p>agraph is
 n a multiple ( #ej1 su* increase %all  
be r\nd$ to ! ne>e/ multiple ( #ej4  7d7
 ,tax treatm5t ( di/ributions  7#a7     
,am\nts us$ = qualifi$ m$ical exp5ses   
,any am\nt paid or di/ribut$ out ( a    
,,hope ,acc\nt :i* is us$ exclusively to
 pay qualifi$ m$ical exp5ses ( any      
acc\nt b5efici>y %all n be includible 9 
gross income4  7#b7 ,di/ribution &      
taxation ( am\nts n us$ = qualifi$      
m$ical exp5ses  7,a7 ,9 g5]al ,except z 
provid$ 9 subp>agraph 7,b71 no am\nt may
 be paid or di/ribut$ out ( a ,,hope    
,acc\nt :i* is n us$ exclusively to pay 
! qualifi$ m$ical exp5ses ( ! acc\nt    
b5efici>y4  7,b7 ,exception = c]ta9     
di/ributions ,an am\nt may be paid or   
di/ribut$ out ( a ,,hope ,acc\nt :i* is 
n us$ exclusively to pay ! qualifi$     
m$ical exp5ses ( ! acc\nt b5efici>y if  
su* di/ribution is report$ to !         

,secret>y pursuant to su* regulations or
 o!r guidance ! ,secret>y may prescribe1
 & ! di/ribution is-- 7i7 made to an    
acc\nt b5efici>y 7or to ! e/ate ( !     
acc\nt b5efici>y7 on or aft] ! dea? ( ! 
individual1 or  7ii7 attributable to !  
acc\nt b5efici>y be+ disabl$ 7)9 ! mean+
 ( section #gb7m77#g774  7,c7 ,taxation 
( di/ributions n us$ = qualifi$ m$ical  
exp5ses  7i7 ,9 g5]al ,any am\nt paid or
 di/ribut$ out ( a ,,hope ,acc\nt :i* is
 n us$ exclusively to pay qualifi$      
m$ical exp5ses ( any acc\nt b5efici>y   
%all be includible 9 gross income1      
except to ! ext5t su* di/ribution is    
allocable to am\nts describ$ 9          
subp>agraph 7,d77iii74  7ii7 ,additional
 tax ,! tax impos$ by ?is *apt] on !    
acc\nt b5efici>y = any taxable ye> 9 :i*
 !re is a paym5t or di/ribution f a     
,,hope ,acc\nt ( su* b5efici>y :i* is   
includible 9 gross income "u clause 7i7 
%all be increas$ by #cj p]c5t ( ! am\nt 
:i* is s includible4  7,d7 ,ord]+ (     
di/ributions ,any di/ributions out ( a  

,,hope ,acc\nt pursuant to subp>agraph  
7,b7 %all be treat$ z made f am\nts to !
 ext5t t ! am\nt ( su* di/ribution1 :5  
add$ to all previ\s di/ributions f !    
,,hope ,acc\nt1 does n exce$ ! aggregate
 ( su* am\nt1 & f su* am\nts pursuant to
 ! foll[+ ord]+ rules3 7i7 f e>n+s1 if  
any1 on su* am\nts describ$ 9 clauses   
7ii7 & 7iii71  7ii7 f contributions     
describ$ 9 subsection 7c77#c71  7iii7 f 
contributions by an eligible individual 
to ! ,,hope ,acc\nt1 &  7iv7 f rollov]  
contributions to ! ,,hope ,acc\nt f     
ano!r ,,hope ,acc\nt allocable to       
contributions by an eligible individual 
to su* o!r ,,hope ,acc\nt1 on a fir/-91 
fir/-out basis4  7#c7 ,excess           
contributions return$ be=e due date (   
return  7,a7 ,9 g5]al ,if any excess    
contribution is contribut$ = a taxable  
ye> to any ,,hope ,acc\nt ( an          
individual1 p>agraph 7#b7 %all n apply  
to di/ributions f ! ,,hope ,acc\nts (   
su* individual 7to ! ext5t su*          
di/ributions d n exce$ ! aggregate      

excess contributions to all su* acc\nts 
( su* individual = su* ye>7 if-- 7i7 su*
 di/ribution is receiv$ by ! individual 
on or be=e ! la/ day prescrib$ by law   
7includ+ ext5sions ( "t7 = fil+ su*     
individual's return = su* taxable ye>1 &
  7ii7 su* di/ribution is accompani$ by 
! am\nt ( net income attributable to su*
 excess contribution4  ,any net income  
describ$ 9 clause 7ii7 %all be includ$ 9
 ! gross income ( ! individual = !      
taxable ye> 9 :i* x is receiv$4  7,b7   
,excess contribution ,= purposes (      
subp>agraph 7,a71 ! t]m excess          
contribution means any contribution 7o!r
 ?an a rollov] contribution describ$ 9  
p>agraph 7#d77 :i* is nei!r excludable f
 gross income "u section #ajf7;h7 nor   
all[able "u ?is section4  7#d7 ,rollov] 
contribution ,an am\nt is describ$ 9 ?is
 p>agraph z a rollov] contribution if x 
meets ! requirem5ts ( subp>agraphs 7,a7 
& 7,b74 7,a7 ,9 g5]al ,p>agraph 7#b7    
%all n apply to any am\nt paid or       
di/ribut$ f a ,,hope ,acc\nt to ! acc\nt

 b5efici>y to ! ext5t ! am\nt receiv$ is
 paid into a ,,hope ,acc\nt = ! b5efit (
 su* b5efici>y1 ! b5efici>y's sp\se or !
 b5efici>y's dep5d5t n lat] ?an ! #fj?  
day aft] ! day on :i* ! b5efici>y       
receives ! paym5t or di/ribution4  7,b7 
,limitation ,?is p>agraph %all n apply  
to any am\nt describ$ 9 subp>agraph 7,a7
 receiv$ by an individual f a ,,hope    
,acc\nt if1 at any "t dur+ ! #a-ye>     
p]iod end+ on ! day ( su* receipt1 su*  
individual receiv$ any o!r am\nt        
describ$ 9 subp>agraph 7,a7 f a ,,hope  
,acc\nt :i* 0 n includible 9 !          
individual's gross income because ( !   
application ( ?is p>agraph4  7,c7       
,dep5d5t ,! t]m dep5d5t means any       
individual ) respect to :om a d$uction  
"u section #aea is all[$ to ano!r       
taxpay] = a taxable ye> beg9n+ 9 !      
cal5d> ye> 9 :i* su* individual's       
taxable ye> beg9s4  7#e7 ,coord9ation ) 
m$ical exp5se d$uction ,= purposes (    
det]m9+ ! am\nt ( ! d$uction "u section 
#bac1 any paym5t or di/ribution out ( a 

,,hope ,acc\nt = qualifi$ m$ical exp5ses
 %all n be treat$ z an exp5se paid =    
m$ical c>e4  7e7 ,reports ,! ,secret>y  
%all require ! tru/ee ( a ,,hope ,acc\nt
 to make su* reports reg>d+ su* acc\nt  
to ! ,secret>y & to ! acc\nt b5efici>y )
 respect to contributions1 di/ributions1
 ! return ( excess contributions1 & su* 
o!r matt]s z ! ,secret>y det]m9es       
appropriate4 ,! tru/ee %all include 9   
ea* su* report an acc\nt+ ( ! am\nt     
contribut$ by ! acc\nt b5efici>y1 & may1
 if necess>y to det]m9e su* am\nt1      
reque/ su* in=mation f ! acc\nt         
b5efici>y4  4  7#b7 ,cl]ical am5dm5t ,! 
table ( sections = "p ,,viii ( sub*apt] 
,f ( *apt] #a ( su* ,code is am5d$ by   
add+ at ! end ! foll[+ new item3  ,sec4 
#ecj;,a4 ,,hope ,acc\nts4  4  7b7       
,excess contributions  7#a7 ,9 g5]al    
,section #digc7;a7 ( su* ,code is am5d$ 
by /rik+ or at ! end ( p>agraph 7#e71 by
 /rik+ ! p]iod at ! end ( p>agraph 7#f7 
& ins]t+ 1 &1 & by ins]t+ aft] p>agraph 
7#f7 7z s am5d$7 ! foll[+ new p>agraph3 

7#g7 ,a ,,hope ,acc\nt 7z def9$ 9       
section #ecj;,a7b774  4  7#b7 ,excess   
contributions def9$ ,section #digc ( su*
 ,code is am5d$ by add+ at ! end !      
foll[+ new subsection3  7i7 ,excess     
contributions to ,,hope ,acc\nt  7#a7 ,9
 g5]al ,= purposes ( ?is section1 9 !   
case ( ,,hope ,acc\nts 7)9 ! mean+ (    
section #ecj;,a7b771 ! t]m 8excess      
contributions0 means ! sum (-- 7,a7 ,!  
aggregate am\nt contribut$ = ! taxable  
ye> to ! acc\nts 7o!r ?an a rollov]     
contribution describ$ 9 section         
#ecj;,a7d77#d77 :i* exce$s !            
contributions limits "u section         
#ecj;,a7c71 &  7,b7 ! am\nt det]m9$ "u  
?is subsection = ! prec$+ taxable ye>1  
r$uc$ by ! sum (-- 7i7 ! di/ributions   
out ( ! acc\nts :i* 7 includ$ 9 gross   
income "u section #ecj;,a7d77#b77;,c71 &
  7ii7 ! excess 7if any7 (-- 7,i7 !     
maximum am\nt ( all[able contributions  
"u #ecj;,a7c7 = ! taxable ye>1 ov]      
7,,ii7 ! am\nt contribut$ to ! acc\nts =
 ! taxable ye>4  7#b7 ,return$ excess   

contributions ,= purposes ( ?is         
subsection1 any contribution :i* is     
di/ribut$ out ( ! ,,hope ,acc\nt 9 a    
di/ribution to :i* section              
#ecj;,a7d77#b77;,c7 applies %all be     
treat$ z an am\nt n contribut$4  4  7c7 
,employ] contributions  7#a7 ,9 g5]al   
,section #ajf ( su* ,code is am5d$ by   
add+ at ! end ! foll[+ new subsection3  
7h7 ,contributions to ,,hope ,acc\nts   
7#a7 ,9 g5]al ,9 ! case ( an employee :o
 is an eligible individual1 am\nts      
contribut$ by su* employee's employ] to 
any ,,hope acc\nt 7z def9$ 9 section    
#ecj;,a7b77 ( su* employee %all be      
treat$ z employ]-provid$ cov]age =      
m$ical exp5ses "u an accid5t or heal?   
plan to ! ext5t su* am\nts d n exce$ !  
limitations applicable to su* individual
 = su* taxable ye> "u section #ecj;,a7c7
 7det]m9$ )\t reg>d to ?is subsection74 
7#b7 ,limitation ,p>agraph 7#a7 %all n  
apply 9 ! case ( a taxpay] ^: adju/$    
gross income = ! taxable ye> exce$s     
#ajj1jjj 7#bjj1jjj 9 ! case ( a jo9t    

return74  7#c7 ,special rules ,rules    
simil> to ! rules ( p>agraphs 7#b71     
7#c71 7#d71 & 7#e7 ( subsection 7b7 %all
 apply = purposes ( ?is subsection4     
7#d7 ,cross ref]5ce ,= p5alty on failure
 by employ] to make comp>able           
contributions to ! heal? sav+s acc\nts (
 comp>able employees1 see section       
#dihj;,g4  4  7#b7 ,in=mation report+ = 
employees ,section #fjea7;a7 is am5d$ by
 /rik+ & at ! end ( p>agraph 7#af71 by  
/rik+ ! p]iod at ! end ( p>agraph 7#ag7 
& ins]t+ 1 &1 & by ins]t+ aft] p>agraph 
7#ag7 7z s am5d$7 ! foll[+ new p>agraph3
  7#ah7 ! am\nt contribut$ to any ,,hope
 ,acc\nt 7z def9$ 9 section #ecj;,a7b77 
( su* employee4  4  7#c7 ,con=m+ am5dm5t
 relat+ to cafet]ia plans ,section      
#abe7;f77#a7 ( su* ,code is am5d$ by    
ins]t+ #ajf7;h71 aft] #ajf7;b714  7d7   
,failure ( employ] ,to make comp>able   
,,hope ,acc\nt contributions  7#a7 ,9   
g5]al ,section #dihj;,g7a7 ( su* ,code  
is am5d$ by ins]t+ or ,,hope ,acc\nt    
aft] heal? sav+s acc\nt4  7#b7 ,con=m+  

am5dm5ts  7,a7 ,section #dihj;,g7c7 (   
su* ,code is am5d$ by /rik+ & heal?     
sav+s acc\nts & ins]t+ 1 heal? sav+s    
acc\nts1 or ,,hope ,acc\nts4  7,b7      
,section #dihj;,g7d7 ( su* ,code is     
am5d$ by ins]t+ or ,,hope ,acc\nt aft]  
heal? sav+s acc\nt4  7,c7 ,! head+ =    
section #dihj;,g ( su* ,code is am5d$ by
 ins]t+ or ,,hope ,acc\nt aft] heal?    
sav+s acc\nt4  7,d7 ,! table ( sections 
= *apt] #dc ( su* ,code is am5d$ by     
/rik+ ! item relat+ to section #dihj;,g 
& ins]t+ ! foll[+ new item3  ,sec4      
#dihj;,g4 ,failure ( employ] to make    
comp>able heal? sav+s acc\nt or ,,hope  
,acc\nt contributions4  4  7e7          
,application ( prohibit$ transaction    
rules  7#a7 ,9 g5]al ,section           
#dige7;e77#a7 ( su* ,code is am5d$ by   
/rik+ or at ! end ( subp>agraph 7,f71 by
 r$esignat+ subp>agraph 7,g7 z          
subp>agraph 7,h71 & by ins]t+ aft]      
subp>agraph 7,f71 z s am5d$1 ! foll[+   
new subp>agraph3  7,g7 a ,,hope ,acc\nt 
describ$ 9 section #ecj;,a7b71 or  4    

7f7 ,failure ,to report ,section        
#ffic7;a77#b7 ( su* ,code is am5d$ by   
/rik+ & at ! end ( subp>agraph 7,e71 by 
/rik+ ! p]iod at ! end ( subp>agraph    
7,f7 & ins]t+ 1 &1 & by ins]t+ aft]     
subp>agraph 7,f7 7z s am5d$7 ! foll[+   
new subp>agraph3  7,g7 ,section         
#ecj;,a7e7 7relat+ to ,,hope ,acc\nts74 
4  7g7 ,effective date ,! am5dm5ts made 
by ?is section %all apply to taxable    
ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4