EBRI Notes (Vol. 34, No. 2, February 2013, .pdf format). Note: There are two articles in this issue: “Debt of the Elderly and Near Elderly, 1992-2010,” by Craig Copeland; and, “Employer and Worker Contributions to Health Reimbursement Arrangements and Health Savings Accounts, 2006-2012,” by Paul Fronstin.
www.ebri.org/publications/notes/index.cfm?fa=notesDisp&content_id=5166
