To view or print the PDF content on this page, download the free Adobe® Acrobat® Reader®. July 28, 2006 Treasury and IRS Issue Final Regulations on Employer HSA Contributions Treasury and the IRS today issued final regulations concerning Health Savings Account (HSA) comparability rules. Comparability rules provide that an employer contributing to one employee's HSA must contribute comparable amounts to all employees who have HSAs. The final regulations expand the flexibility of the proposed rules issued in August 2005. In particular, the final regulations include the following features:
These provisions are designed to accommodate the needs of employers for additional flexibility in designing plans to provide health benefits for employees while preserving the protections of the comparability rules. HSAs and HSA-compatible health insurance have enabled many employers – especially smaller employers – to provide meaningful, affordable health coverage to their employees.
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