A trust company authorized to act as a fiduciary. An insurance company authorized to do business in this State under the Illinois Insurance Code or a health maintenance organization authorized to do business in this State under the Health Maintenance Organization Act. A certified public accountant registered under the Illinois Public Accounting Act. An attorney licensed to practice in this State. An employer that participates in the medical care savings account program.
Domicile continues until another permanent home or principal establishment is established.
The minimum and maximum shall be adjusted for 2000 and annually thereafter by the Department of Revenue to reflect increases in the consumer price index for the United States as defined and officially reported by the United States Department of Labor. The contribution on behalf of an employee into a medical care savings account by his or her employer of all or part of the premium differential realized by the employer based on the purchase of a qualified higher deductible health plan for the benefit of the employee. A contribution under this paragraph may not exceed the maximum amounts established for 1999 by the Department of Revenue for 2 taxpayers filing a joint return, if each taxpayer has a medical care savings account but neither is covered by the other's health coverage, and for all other cases. The maximum amounts shall be adjusted for 2000 and annually thereafter by the Department of Revenue to reflect increases in the consumer price index for the United States as defined and officially reported by the United States Department of Labor. An account administrator to administer the medical care savings account from which payment of claims is made.