All of the following are true statements about an HSA EXCEPT: An HSA is owned...

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Accounting

All of the following are true statements about an HSA EXCEPT:
An HSA is owned by an individual.
An HSA may be rolled over from one employer to another.
An HSA account balance may be rolled over from one year to the next without forfeiture.
An HSA is forfeited when an employee terminates employment.
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