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| Research article summary (published 30 Dec 2001): |
IRS ruling makes patient power a reality for all employers.
Full Abstract
In June, 2002, the Internal Revenue Service released guidance on the use of Health Reimbursement Arrangements (HRAs) by employers. This action added another important tool to the effort to restore patient power to a financing system that has become ever more dysfunctional over the years. HRAs are far more flexible in design than earlier efforts such as Medical Savings Accounts or Flexible Spending Accounts. Ironically, because of the IRS, innovation is likely to continue in the area of employee benefits.
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Author information
Author/s: Scandlen, Greg (G);
Affiliation: National Center for Policy Analysis, Dallas, USA.
Journal and publication information
Publication Type: Journal Article
Journal: Managed care quarterly (Manag Care Q), published in United States. (Language: eng)
Reference: 2002-; vol 10 (issue 4) : pp 1-3
Dates: Created 2003/02/03; Completed 2003/04/04; Revised 2004/11/17;
PMID: 12561386, status: MEDLINE (last retrieval date: 11/6/2008)
Sourced from the National Library of Medicine. Abstract text and other information may be subject to copyright.
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