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\u65b0\u7684\u6307\u5c0e\u539f\u5247IRS IRS Notice 2011-5<\/a>,\u4ee5\u53ca\u570b\u7a05\u5c40\u7db2\u7ad9\u4e0a\u5e38\u898b\u554f\u984c\u56de\u7b54\uff0c\u9084\u5305\u62ecFSA\u548cHAS\u501f\u8a18\u5361\u8cfc\u85e5\u7684\u66f4\u591a\u8a73\u60c5\uff0c\u6bd4\u5982\u5f9e\u91ab\u7642\u670d\u52d9\u5546\u8655\u8cb7\u85e5\uff0c\u800c\u4e0d\u662f\u5f9e\u85e5\u623f\u3001\u90f5\u8cfc\u5546\u548c\u7db2\u5e97\u8cb7\u85e5\u3002<\/div>\n
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