117 STAT. 2472
PUBLIC LAW 108–173—DEC. 8, 2003 ‘‘(C) SAFE HARBOR FOR ABSENCE OF PREVENTIVE CARE DEDUCTIBLE.—A plan shall not fail to be treated as a high deductible health plan by reason of failing to have a deductible for preventive care (within the meaning of section 1871 of the Social Security Act, except as otherwise provided by the Secretary). ‘‘(D) SPECIAL RULES FOR NETWORK PLANS.—In the case of a plan using a network of providers— ‘‘(i) ANNUAL OUT-OF-POCKET LIMITATION.—Such plan shall not fail to be treated as a high deductible health plan by reason of having an out-of-pocket limitation for services provided outside of such network which exceeds the applicable limitation under subparagraph (A)(ii). ‘‘(ii) ANNUAL DEDUCTIBLE.—Such plan’s annual deductible for services provided outside of such network shall not be taken into account for purposes of subsection (b)(2). ‘‘(3) PERMITTED INSURANCE.—The term ‘permitted insurance’ means— ‘‘(A) insurance if substantially all of the coverage provided under such insurance relates to— ‘‘(i) liabilities incurred under workers’ compensation laws, ‘‘(ii) tort liabilities, ‘‘(iii) liabilities relating to ownership or use of property, or ‘‘(iv) such other similar liabilities as the Secretary may specify by regulations, ‘‘(B) insurance for a specified disease or illness, and ‘‘(C) insurance paying a fixed amount per day (or other period) of hospitalization. ‘‘(4) FAMILY COVERAGE.—The term ‘family coverage’ means any coverage other than self-only coverage. ‘‘(5) ARCHER MSA.—The term ‘Archer MSA’ has the meaning given such term in section 220(d). ‘‘(d) HEALTH SAVINGS ACCOUNT.—For purposes of this section— ‘‘(1) IN GENERAL.—The term ‘health savings account’ means a trust created or organized in the United States as a health savings account exclusively for the purpose of paying the qualified medical expenses of the account beneficiary, but only if the written governing instrument creating the trust meets the following requirements: ‘‘(A) Except in the case of a rollover contribution described in subsection (f)(5) or section 220(f)(5), no contribution will be accepted— ‘‘(i) unless it is in cash, or ‘‘(ii) to the extent such contribution, when added to previous contributions to the trust for the calendar year, exceeds the sum of— ‘‘(I) the dollar amount in effect under subsection (b)(2)(B)(ii), and ‘‘(II) the dollar amount in effect under subsection (b)(3)(B). ‘‘(B) The trustee is a bank (as defined in section 408(n)), an insurance company (as defined in section 816), or another person who demonstrates to the satisfaction of
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