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No part of this site is intended to provide tax or legal
advice. You should consult a professional adviser regarding your
personal situation. The HSA is governed by the Custodial
Agreement. The FSA and HRA are governed by the plan documents
(including Summary Plan Description) established by your
employer. The Custodial Agreement and the Plan Documents are
collectively referred to as "Account Documents". If there is a
conflict between the Account Documents and these web pages, the
Account Documents control.