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defined in IRC Section 223(c)(2), not be enrolled in any other health plan <br />that is not a High Deductible Health Plan or that provides coverage for any <br />benefit that is covered under the High Deductible Health Plan. To be <br />eligible to contribute the entire statutory amount for the year, the <br />Participant must remain enrolled in the HSA for the entire following <br />calendar year. Certain types of health coverage shall be disregarded in <br />determining other health plans including those plans that only cover <br />(whether through insurance or otherwise) accidents, disability, dental care, <br />vision care, or long-term care, or other "Permitted Insurance" as defined in <br />IRC §223(c)(3). <br />(b) HSA Account Establishment. An account will be <br />established on behalf of the Participant with an authorized HSA custodian <br />or trustee. Contributions will be made to this account for the Participant. <br />(c) HSA Contribution Amount. If eligible, Participants may <br />choose to defer to the HSA the maximum limits imposed under IRC <br />§223(b)(2) and adjusted for inflation under IRC §223(g). Participants may <br />only contribute the maximum amount as allowed under 5.2.5(a). <br />(d) HSA Withdrawals. The Participant shall be able to <br />withdraw funds from the account at his/her discretion. Participant may <br />withdraw funds to pay for qualified medical expenses without taxation. <br />Participant may withdraw funds for purposes other than to pay for <br />qualified medical expenses and be subject to taxation and potential <br />40 City of Roseville MPD <br />