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The looming deadlines for implementing many key Patient Protection and Affordable Care Act provisions have many of your clients wondering how they can cushion the impact of the rising premium costs they fear will accompany them. Some clients have begun to hear rumors of their employers switching to plans with high deductibles — with correspondingly lower premiums for the employer — to avoid the so-called Cadillac TaxWhether your clients fear direct premium increases or higher annual deductibles, their out-of-pocket costs can be slashed using a tax-preferred vehicle that has been on the market for years: the health savings account.

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