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Ax statements will be corrected and re-issued as needed. Note: IRS Notice 2004-50, Q&A 37 states that if there is clear and convincing evidence that amounts were distributed from an HSA because of a mistake of fact due to reasonable cause, the accountholder may repay the mistaken distribution no later than the tax deadline (generally April 15) following the first year the accountholder knew or should have known the distribution was a mistake. For more information see the complete Notice at www.i.

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