Special Tax Treatment. Capital gains treatment and the favorable five or ten-year forward averaging tax under Code Section 402 do not apply to HSA distributions.
Appears in 3 contracts
Samples: Health Savings Account Custodial Agreement, Health Savings Account Custodial Agreement, Health Savings Account Custodial Agreement
Special Tax Treatment. Capital gains treatment and the favorable five or ten-year forward averaging tax under Code authorized by IRC Section 402 do does not apply to HSA distributions.
Appears in 2 contracts
Samples: Health Savings Account Custodial Agreement, Health Savings Account Custodial Agreement
