Reports
In the case of a Medicare Advantage MSA, the report under section 220(h)—
(1)#
shall include the fair market value of the assets in such Medicare Advantage MSA as of the close of each calendar year, and
(2)#
shall be furnished to the account holder—
(A) not later than January 31 of the calendar year following the calendar year to which such reports relate, and
(B) in such manner as the Secretary prescribes in such regulations.
(2)(A)#
not later than January 31 of the calendar year following the calendar year to which such reports relate, and
(2)(B)#
in such manner as the Secretary prescribes in such regulations.