1. For a discussion of these concerns see, Juliet B. Schor, The Overworked American: The Unexpected Decline of Leisure, New York: Basic Books, 1992.
2. For a more complete description and analysis of HSAs see Stephan R. Leimberg and John J. McFadden, “Health Savings Accounts – An Important New Tool for Estate Planners,” Estate Planning, Vol. 31, No. 4, 2004, pp. 194–199.
3. The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) made major changes in the law relating to federal estate taxes. The schedule of excluded amounts was regularly increased as follows: 2004 and 2005—$1,500,000; 2006, 2007, and 2008—$2,000,000; 2009—$3,500,000. EGTRRA repealed the federal estate tax altogether for one year, 2010, but then restored the tax ...
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