In Brief: Dec. 27, 1999

MAX OUT YOUR ACCOUNT At tax time next spring, be sure to review your 1999 medical expenses. Self-employed individuals and employees of companies with 50 or fewer workers have until April 15 to make tax-free contributions to medical savings accounts, which can be used with high-deductible health plans to pay medical costs. "You want to make sure you've contributed the maximum allowable," says Jack Strayer of the National Center for Policy Analysis. The ceilings range from $2,250 for individuals to $4,500 for families.

BACK TO SCHOOL Thanks to a law President Clinton signed last week, employees whose companies pay college expenses...

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