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All of the following are true about Archer MSAs EXCEPT A

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All of the following are true about Archer MSAs EXCEPT A. Archer MSAs allow individuals who are self-employed to make tax-deductible contributions towards medical expenses. B. The Archer MSA deduction is included with other medical expenses. C. Archer MSAs were previously called Medical Savings Accounts. D. Archer MSAs can be rolled into a Health Savings Account tax-free.