Internal Revenue Bulletin:  2005-41 

October 11, 2005 

EXCISE TAX


Table of Contents

REG-138647-04 REG-138647-04

Proposed regulations under section 4980G of the Code provide guidance regarding employer comparable contributions to the Health Savings Accounts (HSAs) of employees. The regulations set forth the rules for determining the applicability of the comparability rules and for determining whether an employer’s contributions satisfy the comparability rules.


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