| 000 -LEADER |
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| fixed length control field |
01014nab a22001697ac4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20230420163215.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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230418b ||||| |||| 00| 0 eng d |
| 041 ## - LANGUAGE CODE |
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| Language code of text/sound track or separate title |
eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
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| Preferred name for the person |
Siegel, Bart H. |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
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| Title |
Choose the right health care account |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Date of publication, distribution, etc |
2007 |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc |
The article provides information for accountants when advising businesses and private individuals who seek guidance in the choice of health care insurance plans. Explained are differences between, and the advantages to, three different employee health insurance plans. They are the flexible spending arrangements, a type of account funded by untaxed income, health reimbursement arrangements, a plan containing high deductibles, and health savings accounts. The tax and savings advantages for each of the plans are examined INSET: High-Deductible Health Plans. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Fogarty, Timothy |
| Relator term |
author |
| 773 ## - HOST ITEM ENTRY |
|---|
| Title |
Journal of Accountancy |
| Relationship information |
Vol. 203 Issue 3: ( March 2007), pages 58-61 |
| 942 ## - ADDED ENTRY ELEMENTS |
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| Source of classification or shelving scheme |
|
| Item type |
JOURNAL ARTICLE |