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Are claims for services received prior to the establishment of an HSA eligible for reimbursement from the HSA?

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Are claims for services received prior to the establishment of an HSA eligible for reimbursement from the HSA?

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A. No, but once the HSA is established, reimbursement can be made for services received prior to a contribution being made, as long as the service date was on or after the date the HSA was established.

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