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Health Care Account Choices for Law Firms

By Richard H. Stieglitz and Martin Arking
July 31, 2008

With the rising care of health costs, many law firms are finding it economically difficult to provide their employees with health insurance. One of the ways law firms are mitigating this issue is by offering health insurance plans with greater employee out-of-pocket expenses. Congress offers several types of tax-favored accounts that a law firm can provide to its employees that can be used to pay for these additional medical expenses. Each type of account comes with advantages and disadvantages, which are explored in this article.

Flexible Spending Arrangements (FSA)

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