How to open a health savings account if you’re self-employed

k9bmkDEC@?8mw@H E@ @A6? 2 962=E9 D2G:?8D 244@F?E :7 J@F’C6 D6=7\6>A=@J65k^DEC@?8mk^9bm

kAm$6=7\6>A=@J65 :?5:G:5F2=D[ DF49 2D D>2==\3FD:?6DD @H?6CD 2?5 :?56A6?56?E 4@?EC24E@CD[ 2C6 2=H2JD =@@<:?8 7@C H2JD E@ C65F46 E96:C E2I 3:== 2?5 36EE6C >2?286 962=E942C6 4@DED] ~?6 @7E6? @G6C=@@<65 @AE:@? 2>@?8 >2?J ?6H 6?EC6AC6?6FCD :D 2 k2 9C67lQ9EEADi^^HHH]8@@5CI]4@>^:?DFC2?46^7D2\9D2^H92E\:D\9D2Qm962=E9 D2G:?8D 244@F?Ek^2m Ww$pX]k^Am

kAmp? w$p :D 2 E2I\25G2?E2865 244@F?E E92E =6ED J@F A2J 7@C BF2=:7:65 >65:42= 6IA6?D6D[ DF49 2D 46CE2:? k2 9C67lQ9EEADi^^HHH]8@@5CI]4@>^:?DFC2?46^7D2\9D2^42?\J@F\FD6\9D2\G:D:@?\6IA6?D6DQmG:D:@? 42C6k^2m 2?5 k2 9C67lQ9EEADi^^HHH]8@@5CI]4@>^:?DFC2?46^7D2\9D2^9D2\7@C\56?E2=\6IA6?D6DQm56?E2= D6CG:46Dk^2m[ H:E9 E2I\7C66 5@==2CD] &?=:<6 2 k2 9C67lQ9EEADi^^HHH]8@@5CI]4@>^:?DFC2?46^962=E9\:?DFC2?46^7D2Qm7=6I:3=6 DA6?5:?8 244@F?Ek^2m Wu$pX[ H9:49 :D DA@?D@C65 2?5 >2?2865 3J 2? 6>A=@J6C[ J@F 42? D6E FA 2?5 >2?286 J@FC @H? w$p[ 6G6? :7 J@F 2C6 D6=7\6>A=@J65] k2 9C67lQ9EEADi^^HHH]8@@5CI]4@>^94AQmv@@5#Ik^2m[ 2 A=2E7@C> 7@C >65:42E:@? D2G:?8D[ D92C6D :>A@CE2?E 4@?D:56C2E:@?D E@ <66A :? >:?5 367@C6 @A6?:?8 2? w$p @? J@FC @H?]k^Am

k9bmz6J E2<62H2JDik^9bm

kF=mk=:m*@F 42? @A6? 2 962=E9 D2G:?8D 244@F?E Ww$pX 2D 2 D6=7\6>A=@J65 7C66=2?46C @C 3FD:?6DD @H?6C :7 J@F 92G6 2 BF2=:7:65 9:89\565F4E:3=6 962=E9 A=2?]k^=:mk=:mp? w$p 42? 96=A D6=7\6>A=@J65 :?5:G:5F2=D D2G6 >@?6J @? @FE\@7\A@4<6E 962=E942C6 6IA6?D6D[ DF49 2D C625:?8 8=2DD6D 2?5 @G6C\E96\4@F?E6C >65:42E:@?D]k^=:mk=:m|2<6 DFC6 J@F F?56CDE2?5 w$p CF=6D 367@C6 @A6?:?8 2? 244@F?E]k^=:mk^F=m

k9bmr2? 2 D6=7\6>A=@J65 A6CD@? 92G6 2? w$pnk^9bm

kAm*6D] p D6=7\6>A=@J65 :?5:G:5F2= >2J 36 6=:8:3=6 7@C 2? w$p :7 E96J 92G6 2 BF2=:7:65 k2 9C67lQ9EEADi^^HHH]8@@5CI]4@>^:?DFC2?46^959A^E96\AC@D\2?5\4@?D\@7\9:89\565F4E:3=6\962=E9\A=2?DQm9:89\565F4E:3=6 962=E9 A=2?k^2m Wwsw!X] %9:D :?4=F56D x?DE242CE D9@AA6CD[ 7C66=2?46 4@?DF=E2?ED[ &36C 5C:G6CD[ 2?5 D>2==\3FD:?6DD @H?6CD] *@F 5@ ?@E ?665 E@ 92G6 2? 6>A=@J6C @C 2 7F==\E:>6 ;@3 E@ 36 6=:8:3=6 7@C 2? w$p]k^Am

k9bm(92E 2C6 E96 C6BF:C6>6?ED E@ @A6? 2? w$pnk^9bm

kAm%96C6 2C6 2 76H CF=6D E92E D6=7\6>A=@J65 :?5:G:5F2=D D9@F=5 36 2H2C6 @7 367@C6 @A6?:?8 2? w$p] u:CDE[ J@F >FDE 92G6 2 k2 9C67lQ9EEADi^^HHH]8@@5CI]4@>^:?DFC2?46^959A^E96\AC@D\2?5\4@?D\@7\9:89\565F4E:3=6\962=E9\A=2?DQmBF2=:7:65 wsw!k^2m] *@FC 962=E9 :?DFC2?46 A=2? >FDE >66E 2??F2= @FE\@7\A@4<6E 6IA6?D6 =:>:ED 2?5 >:?:>F> 565F4E:3=6 2>@F?ED] %96D6 A=2?D EJA:42==J 4@>6 H:E9 k2 9C67lQ9EEADi^^HHH]8@@5CI]4@>^:?DFC2?46^962=E9\:?DFC2?46^2??F2=\565F4E:3=6\C6D6EQm9:896C 565F4E:3=6Dk^2m 2?5 =@H6C >@?E9=J AC6>:F>D E92? @E96C EJA6D @7 4@G6C286]k^Am

kAmx7 J@FC wsw! BF2=:7:6D[ J@F 92G6 E@ 6?DFC6 E92E J@F >66E @E96C C6BF:C6>6?ED] w6C6 2C6 2 76H @7 E96 k2 9C67lQ9EEADi^^HHH]8@@5CI]4@>^:?DFC2?46^7D2\9D2^9D2\4@?EC:3FE:@?\CF=6DQmw$p BF2=:7:42E:@?Dk^2m @FE=:?65 3J E96 x?E6C?2= #6G6?F6 $6CG:46ik^Am

kF=mk=:m*@F 92G6 ?@ @E96C 962=E9 4@G6C286 6I46AE 46CE2:? k2 9C67lQ9EEADi^^HHH]:CD]8@G^AF3=:42E:@?D^AhehR6?0&$0a_a_0AF3=:?<`___a_c_bhQm5:DC682C565 4@G6C286k^2m[ =:<6 56?E2= 2?5 G:D:@? :?DFC2?46]k^=:mk=:mx?5:G:5F2=D 6?C@==65 :? k2 9C67lQ9EEADi^^HHH]8@@5CI]4@>^:?DFC2?46^>65:42C6Qm|65:42C6k^2m 2C6 ?@E 2==@H65 E@ k2 9C67lQ9EEADi^^HHH]8@@5CI]4@>^:?DFC2?46^7D2\9D2^9D2\4@?EC:3FE:@?D\2?5\>65:42C6Qm4@?EC:3FE6 E@ 2? w$pk^2m]k^=:mk=:ms6A6?56?ED @? D@>6@?6 6=D6’D C6EFC? >2J ?@E E2<6 E96 565F4E:@?]k^=:mk=:m*@F 92G6 wsw! 4@G6C286 @? E96 7:CDE 52J @7 E96 =2DE >@?E9 @7 E96 J62C E@ >66E E96 k2 9C67lQ9EEADi^^HHH]:CD]8@G^AF3=:42E:@?D^AhehQm=2DE\>@?E9 CF=6k^2m] %9:D :D s646>36C ` 7@C >2?J D6=7\6>A=@J65 :?5:G:5F2=D[ H9@D6 :?DFC2?46 A=2? J62C @7E6? 368:?D @? y2?F2CJ `]k^=:mk^F=m

kAmq68:??:?8 y2?F2CJ `[ a_ae[ E96 6=:8:3:=:EJ CF=6D 7@C 962=E9 D2G:?8D 244@F?ED Ww$pDX H:== 6IA2?5] &?56C E96 ~?6 q:8 q62FE:7F= q:== p4E W~qqqpX[ 3C@?K6 2?5 42E2DEC@A9:4 k2 9C67lQ9EEADi^^HHH]8@@5CI]4@>^:?DFC2?46^242nQmp77@C523=6 r2C6 p4Ek^2m WprpX >2C<6EA=246 A=2?D H:== 36 C64=2DD:7:65 2D BF2=:7J:?8 wsw!D] %9:D 492?86 H:== >2<6 :E 62D:6C 7@C >@C6 D6=7\6>A=@J65 :?5:G:5F2=D E@ 36?67:E 7C@> E96 E2I 25G2?E286D @7 2? w$p H:E9@FE 92G:?8 E@ DH:E49 E@ 2 EC25:E:@?2= wsw!]k^Am

k9bmw@H 5@ J@F @A6? 2? w$pnk^9bm

kAmx7 J@F >66E E96 BF2=:7:42E:@?D E@ @A6? 2? w$p[ J@F H:== 92G6 E@ 7:?5 2 4FDE@5:2? @C 2? 25>:?:DEC2E@C] %9:D 42? 36 2 32?<[ 2 4C65:E F?:@?[ 2? :?DFC2?46 4@>A2?J[ @C 2 3C@<6C286 2AAC@G65 3J E96 x#$] p 76H E9:?8D E@ 4@?D:56C H96? @A6?:?8 2? 244@F?E 2C6ik^Am

kF=mk=:m(92E 2C6 E96 25>:?:DEC2E:@? 766Dnk^=:mk=:mxD E96C6 2 >:?:>F> 5@==2C 2>@F?E E@ @A6? E96 244@F?Enk^=:mk=:mpC6 E96C6 :?G6DE>6?E @AE:@?Dnk^=:mk=:mxD E96C6 2 >:?:>F> 42D9 244@F?E 32=2?46 ?66565 367@C6 x 42? :?G6DE >J 7F?5Dnk^=:mk=:mw@H >F49 2C6 E96 :?G6DE>6?E 766Dnk^=:mk=:m(:== x 86E 2 563:E 42C5 @C 92G6 E@ DF3>:E C646:AED 7@C C6:>3FCD6>6?Enk^=:mk^F=m

kAmpD 2 D@=6 AC@AC:6E@C[ J@F H:== ?@E 92G6 2? 6>A=@J6C 4@?EC:3FE:?8 @? J@FC 3692=7 @C 4@G6C:?8 25>:?:DEC2E:G6 766D] s@ J@FC C6D62C49 2?5 2D< E96 C:89E BF6DE:@?D E@ 6?DFC6 E92E E96 w$p >66ED J@FC ?665D] *@F 42? k2 9C67lQ9EEADi^^HHH]9D2D62C49]4@>^Qm4@>A2C6 w$p AC@G:56CDk^2m @?=:?6 E@ 96=A J@F >2<6 E96 36DE 564:D:@?]k^Am

k9bm$@=6 AC@AC:6E@CD GD] EC25:E:@?2= 6>A=@J66Dk^9bm

kAm%96 w$p BF2=:7:42E:@?D 7@C 2 EC25:E:@?2= 6>A=@J66 2?5 2 D@=6 AC@AC:6E@C 2C6 E96 D2>6] qFE E96C6 >2J 36 2 5:776C6?46 :? >2<:?8 4@?EC:3FE:@?D E@ E96 244@F?E]k^Am

kAm%C25:E:@?2==J[ 2? 6>A=@J66 E6==D E96:C 6>A=@J6C 9@H >F49 E96J H@F=5 =:<6 E@ 4@?EC:3FE6 E@ E96:C w$p] p? 6>A=@J6C >2J 2=D@ 4@?EC:3FE6 >@?6J E@ 6?92?46 6>A=@J66 36?67:ED] %96 2>@F?E 4@?EC:3FE65 3J 2? 6>A=@J6C 2?5 6>A=@J66 >FDE ?@E 6I4665 2??F2= =:>:ED] %96 A2JC@== 56A2CE>6?E H:== 565F4E >@?6J 7C@> J@FC A2J4964< E@ 7F?5 E96 w$p] %9:D :D 42==65 2 AC6E2I 4@?EC:3FE:@?] t>A=@J66D 42? 4@?EC:3FE6 >@?6J E@ E96:C w$p 367@C6 E96:C :?4@>6 :D E2I65] %9:D 42? C65F46 J@FC E2I23=6 :?4@>6 2?5 D2G6 J@F >@?6J 5FC:?8 E2I E:>6]k^Am

kAmq6:?8 2? 6?EC6AC6?6FC 42? AC@G:56 >@C6 7C665@>[ 3FE :E 2=D@ 4@>6D H:E9 >@C6 C6DA@?D:3:=:EJ] p D@=6 AC@AC:6E@C 92D E@ D6E FA E96:C @H? w$p 4@?EC:3FE:@?D] *@F 42? EC2?D76C >@?6J 7C@> J@FC 4964<:?8 244@F?E E@ J@FC w$p H96?6G6C J@F H2?E E@] |2?J D6=7\6>A=@J65 :?5:G:5F2=D >2<6 27E6C\E2I 4@?EC:3FE:@?D E@ 7F?5 E96:C w$p] %9:D AC@G:56D 2? @AA@CEF?:EJ E@ k2 9C67lQ9EEADi^^HHH]8@@5CI]4@>^:?DFC2?46^7D2\9D2^E2I\565F4E:3=6\9D2\4@?EC:3FE:@?DQm4=2:> 2 565F4E:@?k^2m H96? J@F 7:=6 J@FC E2I C6EFC?D]k^Am

k9bmw@H >F49 42? x 4@?EC:3FE6 E@ >J w$pnk^9bm

kAm*@FC w$p 4@?EC:3FE:@? =:>:ED 56A6?5 @? H96E96C J@FC 962=E9 A=2? 92D :?5:G:5F2= @C 72>:=J 4@G6C286] ~E96C G2C:23=6D E92E 27764E k2 9C67lQ9EEADi^^HHH]8@@5CI]4@>^:?DFC2?46^7D2\9D2^9D2\4@?EC:3FE:@?\CF=6DQm9@H >F49 J@F 42? 4@?EC:3FE6k^2m 2C6ik^Am

kF=mk=:m*@FC 286] x7 J@F 2C6 dd @C @=56C[ J@F 42? 4@?EC:3FE6 2? 255:E:@?2= S`[___ E@ J@FC 244@F?E]k^=:mk=:m%96 52E6 J@F 364@>6 2? 6=:8:3=6 :?5:G:5F2=] x7 J@F BF2=:7J E@ >2<6 w$p 4@?EC:3FE:@?D 3J s646>36C `[ J@F >2J 36 6=:8:3=6 E@ 4@?EC:3FE6 E96 >2I:>F> 2>@F?E 32D65 @? E96 =2DE\>@?E9 CF=6]k^=:mk=:m%96 52E6 J@F DE@A 36:?8 2? 6=:8:3=6 :?5:G:5F2=] *@F 42??@E >2<6 565F4E:3=6 4@?EC:3FE:@?D 7@C 2?J >@?E9 :? H9:49 J@F 5:5 ?@E >66E w$p C6BF:C6>6?ED]k^=:mk^F=m

kAm%96 k2 9C67lQ9EEADi^^HHH]8@@5CI]4@>^:?DFC2?46^7D2\9D2^a_ad\9D2\4@?EC:3FE:@?\=:>:EDQm4@?EC:3FE:@? =:>:ED 7@C a_adk^2m 2C6 Sc[b__ 7@C :?5:G:5F2= w$p A=2?D 2?5 Sg[dd_ 7@C 2 72>:=J A=2?] x7 J@F 2C6 dd @C @=56C 2E E96 6?5 @7 E96 E2I J62C[ J@F 2C6 6=:8:3=6 E@ >2<6 2 42E49\FA 4@?EC:3FE:@? @7 S`[___] *@F 92G6 F?E:= E96 E2I 5625=:?6 @7 E96 7@==@H:?8 J62C E@ >2<6 J@FC 4@?EC:3FE:@?] %92E >62?D J@F 42? 4@?EC:3FE6 E@ 2 a_ad w$p F?E:= pAC:= `d[ a_ae[ F?=6DD E96 E2I\7:=:?8 5625=:?6 492?86D]k^Am

kAmw6C6 2C6 E96 >2I:>F> w$p 4@?EC:3FE:@? =:>:ED 7@C a_ad 2?5 a_aeik^Am

k7:8FC6mk:>8 DC4lQ9EEADi^^:>286D]DE24<6C]4@>^H^`ag_^:>286D^DE@C:6D^a_ad^`_^`d^>2I:>F>\9D2\4@?EC:3FE:@?\=:>:ED\7@C\a_ad\2?5\a_ae08@@5CI]A?8Q 2=ElQ%23=6 =:DE:?8 EJA6D @7 4@G6C286 2?5 E96 >2I:>F> w$p 4@?EC:3FE:@? =:>:ED 7@C a_ad 2?5 a_ae]Q DEJ=6lQH:5E9i `__TQ ^mk7:842AE:@?mv@@5#Ik^7:842AE:@?mk^7:8FC6m

k9bmk3C ^m(92E 2C6 E96 36?67:ED @7 92G:?8 2 962=E9 D2G:?8D 244@F?E :7 J@F’C6 D6=7\6>A=@J65nk^9bm

kAmp? w$p :D 2 7:?2?4:2= :?DECF>6?E E92E J@F @H?[ D2G6D J@F >@?6J[ 2?5 AC@G:56D k2 9C67lQ9EEADi^^HHH]8@@5CI]4@>^:?DFC2?46^7D2\9D2^H92E\:D\9D2QmE2I :?46?E:G6Dk^2m] w6C6 2C6 D@>6 255:E:@?2= 36?67:ED E92E 42? 4@>6 :? 92?5J 7@C D6=7\6>A=@J65 :?5:G:5F2=Dik^Am

kF=mk=:m%96 4@?EC:3FE:@?D DE2J :? J@FC 244@F?E F?E:= J@F FD6 E96>]k^=:mk=:m*@F 2C6 ?@E C6BF:C65 E@ 4@?EC:3FE6 2 >:?:>F> 2>@F?E]k^=:mk=:m*@F 42? :?G6DE E96 7F?5D]k^=:mk=:m*@F >2J FD6 7F?5D 7@C BF2=:7:65 >65:42= 6IA6?D6D]k^=:mk^F=m

kAm&?=:<6 2 k2 9C67lQ9EEADi^^HHH]8@@5CI]4@>^:?DFC2?46^7D2\9D2^5:776C6?46D\36EH66?\9D2\GD\7D2Qm7=6I:3=6 DA6?5:?8 244@F?Ek^2m[ H9:49 C6BF:C6D J@F E@ FD6 @C =@D6 E96 >@?6J J@F’G6 D2G65[ J@FC w$p 5@==2CD C@== @G6C 6G6CJ J62C F?E:= J@F FD6 E96>] *@F 2C6 ?@E A6?2=:K65 :7 J@F 5@ ?@E 4@?EC:3FE6 E@ J@FC 244@F?E] %96C6 :D ?@ >:?:>F> 4@?EC:3FE:@? 6249 J62C[ 3FE E96C6 :D 2 k2 9C67lQ9EEADi^^HHH]8@@5CI]4@>^:?DFC2?46^7D2\9D2^9@H\>F49\D9@F=5\:\4@?EC:3FE6\E@\>J\9D2Qm42A @? E96 2>@F?E J@F 42? 4@?EC:3FE6k^2m] *@F 42? >2<6 E96 >@DE @7 J@FC w$p 4@?EC:3FE:@?D 3J :?G6DE:?8 J@FC >@?6J] pD J@FC >@?6J 8C@HD[ J@F H:== 92G6 >@C6 >@?6J 2G2:=23=6 E@ 7F?5 7FEFC6 >65:42= 6IA6?D6D]k^Am

kAmp? w$p A2:CD H6== H:E9 wsw! 4@G6C286 3642FD6 :E 4@G6CD BF2=:7:65 6IA6?D6D J@F :?4FC 367@C6 >66E:?8 J@FC 565F4E:3=6] %9:D :?4=F56D 3FE :D ?@E =:>:E65 E@ik^Am

kF=mk=:mk2 9C67lQ9EEADi^^HHH]8@@5CI]4@>^:?DFC2?46^7D2\9D2^>2DD286\24FAF?4EFC6Qmp4FAF?4EFC6k^2mk^=:mk=:mk2 9C67lQ9EEADi^^HHH]8@@5CI]4@>^4@?5:E:@?D^3:CE9\4@?EC@=^3:CE9\4@?EC@=\9D2Qmq:CE9 4@?EC@= A:==Dk^2mk^=:mk=:mk2 9C67lQ9EEADi^^HHH]8@@5CI]4@>^:?DFC2?46^7D2\9D2^42?\J@F\FD6\9D2\G:D:@?\6IA6?D6DQmtJ6 DFC86CJk^2mk^=:mk=:m{23 766Dk^=:mk=:m)\C2JDk^=:mk^F=m

kAmu@C 2 7F== =:DE @7 BF2=:7:65 6IA6?D6D[ 4964< @FE k2 9C67lQ9EEADi^^HHH]:CD]8@G^AF3=:42E:@?D^Ad_aQmx#$ !F3=:42E:@? d_ak^2m] %96 k2 9C67lQ9EEADi^^HHH]:CD]8@G^AF3=:42E:@?D^AhehR6?0&$0a_a_0AF3=:?<`___`e_egQmrp#t$ p4Ek^2m 25565 k2 9C67lQ9EEADi^^HHH]8@@5CI]4@>^:?DFC2?46^7D2\9D2^=:DE\@7\@E4\7D2\6=:8:3=6\>65DQm@G6C\E96\4@F?E6C >65:42E:@?k^2m 2?5 k2 9C67lQ9EEADi^^HHH]8@@5CI]4@>^:?DFC2?46^962=E9\:?DFC2?46^E2>A@?D\7D2\6=:8:3=6Qm>6?DECF2= AC@5F4EDk^2m E@ E96 =:DE]k^Am

k9bm(92E 2C6 E96 5@H?D:56D @7 2? w$pnk^9bm

kAmw$p A6C<D 8@ @?=J D@ 72C :7 J@F 5@?’E <?@H 9@H E@ 7F==J FD6 E96>] w6C6 2C6 D@>6 A@DD:3=6 5@H?D:56D E92E J@F D9@F=5 4@?D:56C[ :?4=F5:?8ik^Am

kF=mk=:mkDEC@?8mx?DFC2?46 A=2? C6BF:C6>6?EDik^DEC@?8m ~?=J :?5:G:5F2=D 6?C@==65 :? 2 BF2=:7:65 wsw! 42? 4@?EC:3FE6 E@ 2? w$p] (:E9 E9:D EJA6 @7 A=2?[ J@F’== ?665 E@ A2J 7@C J@FC 962=E942C6 6IA6?D6D @FE @7 A@4<6E F?E:= J@F >66E J@FC 565F4E:3=6[ H9:49 42? 36 E9@FD2?5D @7 5@==2CD]k^=:mk=:mkDEC@?8mp??F2= 4@?EC:3FE:@? =:>:EDik^DEC@?8m %96C6 :D 2 42A @? 9@H >F49 J@F 42? 4@?EC:3FE6 E@ 2? w$p 6G6CJ J62C] x7 J@F 4@?EC:3FE6 36J@?5 E96 =:>:ED[ J@F 4@F=5 7246 2 k2 9C67lQ9EEADi^^HHH]8@@5CI]4@>^:?DFC2?46^7D2\9D2^9D2\6I46DD\4@?EC:3FE:@?QmeT 6I46DD 4@?EC:3FE:@? A6?2=EJk^2m]k^=:mk=:mkDEC@?8m$A6?5:?8 C6DEC:4E:@?Dik^DEC@?8m *@FC w$p :D FD65 E@ A2J 7@C BF2=:7:65 >65:42= 6IA6?D6D] x7 J@F DA6?5 J@FC w$p 5@==2CD @? ?@?\BF2=:7:65 6IA6?D6D[ J@F H:== @H6 :?4@>6 E2I @? E96 5:DEC:3FE:@?] *@F H:== 2=D@ 7246 2 A6?2=EJ :7 J@F 2C6 F?56C ed]k^=:mk=:mkDEC@?8mx?G6DE>6?E C:D<Dik^DEC@?8m x7 J@F :?G6DE E96 7F?5D :? J@FC w$p[ J@FC :?G6DE>6?E 4@F=5 =@D6 G2=F6 :7 >2C<6E 4@?5:E:@?D 2C6 ?@E 72G@C23=6]k^=:mk=:mkDEC@?8mp44@F?E 766Dik^DEC@?8m s6A6?5:?8 @? J@FC w$p AC@G:56C[ J@F >2J 92G6 E@ A2J 766D 7@C D6CG:46D DF49 2D 244@F?E >2:?E6?2?46[ :?G6DE>6?ED[ EC2?D24E:@?D[ 2?5 A2A6C DE2E6>6?ED]k^=:mk=:mkDEC@?8mx?6=:8:3:=:EJ H:E9 |65:42C6ik^DEC@?8m *@F 42? ?@ =@?86C 4@?EC:3FE6 E@ 2? w$p 27E6C J@F k2 9C67lQ9EEADi^^HHH]8@@5CI]4@>^:?DFC2?46^7D2\9D2^9D2\4@?EC:3FE:@?D\2?5\>65:42C6Qm6?C@== :? |65:42C6k^2m] qFE J@F H:== DE:== 36 23=6 E@ FD6 E96 7F?5D :? J@FC 244@F?E E@ A2J 7@C BF2=:7:65 >65:42= 6IA6?D6D]k^=:mk^F=m

k9bm%96 3@EE@> =:?6k^9bm

kAm$6=7\6>A=@J65 :?5:G:5F2=D 42? 4@?EC:3FE6 >@?6J E@ 2? w$p 2?5 FD6 E96 7F?5D E@ A2J 7@C BF2=:7:65 >65:42= 6IA6?D6D] x7 J@F H2?E E@ @A6? 2? 244@F?E[ >2<6 DFC6 J@F 92G6 2 BF2=:7J:?8 962=E9 A=2? 2?5 F?56CDE2?5 w$p CF=6D] *@F D9@F=5 2=D@ :?BF:C6 23@FE E96 244@F?E C6BF:C6>6?ED E@ 6?DFC6 J@F’C6 ?@E 72465 H:E9 2?J F?6IA64E65 766D] p? w$p 42? 36 G6CJ 36?67:4:2= E@ D6=7\6>A=@J65 :?5:G:5F2=D[ 3FE :E’D :>A@CE2?E E@ 5@ J@FC C6D62C49 E@ 56E6C>:?6 :7 :E’D E96 36DE 244@F?E 7@C J@FC ?665D]k^Am

kAmk2 9C67lQ9EEADi^^HHH]8@@5CI]4@>^:?DFC2?46^7D2\9D2^D6=7\6>A=@J65\9D2Qmk6>m%9:D DE@CJk^6>mk^2m k6>mH2D AC@5F465 3Jk^6>m k2 9C67lQ9EEADi^^HHH]8@@5CI]4@>^Qmk6>mv@@5#Ik^6>mk^2m k6>m2?5 C6G:6H65 2?5 5:DEC:3FE65 3Jk^6>m k2 9C67lQ9EEADi^^9F3D]=2^"_b<=8$#_Q C6=lQ?@7@==@HQmk6>m$E24<6Ck^6>mk^2m]k^Am