Terms Used In Tennessee Code 67-10-101

• account: means a trust or custodian established pursuant to a health savings account program exclusively to pay the qualified medical expenses of an eligible individual or the individual's dependents, but only if the written governing instrument creating the account meets the following requirements:
  (A) Except in the case of a rollover contribution, no contribution shall be accepted:

  (i) Unless it is in cash. See Tennessee Code 67-10-102