Assertion: excise tax | /r/CapableOf | apply to employer-paid premiums
Facets:
value: through a health savings account
type: MANNER
Source sentences:
text: The excise tax doesn’t just apply to the premiums paid by employers, but also applies to employer-paid premiums, tax-free employee contributions and reimbursements through a health savings account (HSA), flexible spending account (FSA) and a health reimbursement arrangement (HRA).