### Question
What does account holder mean?


### Answer
**Account holder** has the following meaning in *26 U.S.C. § 220*:

> the individual on whose behalf the Archer MSA was established

#### Citation:
  - *26 U.S.C. § 220*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS**

