The Handbook of Employee Benefits: Health and Group Benefits 7/E, 7th Edition
by Jerry Rosenbloom
1. For a discussion of these concerns see, Juliet B. Schor, The Overworked American: The Unexpected Decline of Leisure, New York: Basic Books, 1992.
2. For a more complete description and analysis of HSAs see Stephan R. Leimberg and John J. McFadden, “Health Savings Accounts – An Important New Tool for Estate Planners,” Estate Planning, Vol. 31, No. 4, 2004, pp. 194–199.
3. The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) made major changes in the law relating to federal estate taxes. The schedule of excluded amounts was regularly increased as follows: 2004 and 2005—$1,500,000; 2006, 2007, and 2008—$2,000,000; 2009—$3,500,000. EGTRRA repealed the federal estate tax altogether for one year, 2010, but then restored the tax ...
Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
and much more.
Read now
Unlock full access