Internal Revenue Bulletin:  2006-33 

August 14, 2006 

EXCISE TAX


Table of Contents

T.D. 9277 T.D. 9277

Final regulations under section 4980G of the Code provide guidance regarding employer comparable contributions to Health Savings Accounts (HSAs). The regulations provide that if an employer makes comparable contributions to any employee’s HSA, the employer must make comparable contributions for the calendar year to the HSAs of all comparable participating employees. In addition, the final regulations set forth the rules for calculating comparable contributions.


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