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                                                                        Table of Contents     
Page # Internal Revenue Rulings, Notices, or Procedures

1

Internal Revenue Ruling 2004-2 --- Health Savings Accounts

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TREASURY ISSUES ADDITIONAL GUIDANCE

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Internal Revenue Notice 2004-23 --- Health Savings Accounts

4

Internal Revenue Notice 2004-25 --- Health Savings Accounts
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Internal Revenue Ruling 2004-38 --- Health Savings Accounts
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Internal Revenue Procedure 2004-22 --- Health Savings Accounts
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Internal Revenue Notice 2004-50 --- Health Savings Accounts
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Employer Comparable Contributions........Section 4980G
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Statute HR 6111

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