§ 220(i)(3)(A)

an active msa participant

UNDECIDED

0 of 2 settled

  1. 1

    § 220(i)(3)(A)

    ALL OF
    “any individual who is the account holder of any Archer MSA” needs Step 2 account holder UNDECIDED
    “into which any contribution was made which was excludable from gross income under section 106(b), or allowable as a deduction under this section, for such taxable year”
  2. 2

    § 220(d)(3)

    account holder

    ALL OF
    “the individual on whose behalf the Archer MSA was established.”