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shattered pieces of pink piggy bank The current regulation is drafted in a way that would not allow an individual covered by a direct primary care arrangement to participate in a health savings account (or HSA). (Photo: iStock)

On June 10, 2020, the IRS issued proposed regulations to “treat expenses related to certain types of arrangements, potentially including direct primary care arrangements . . . as eligible expensed under Section 213(d) [of the Internal Revenue Code]” in accordance with an Executive Order issued by President Trump last summer.

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