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Internal Revenue Bulletin:  2009-41 

October 13, 2009 


Table of Contents

T.D. 9457 T.D. 9457

Final regulations under section 4980G of the Code provide guidance on employer contributions to Health Savings Accounts (HSAs), as amended by the Tax Relief and Health Care Act of 2006. The regulations provide guidance on contributions to nonhighly compensated employees, guidance for employers that offer qualified HSA distributions, and guidance for employers that choose to make the maximum annual HSA contribution on behalf of all employees who are eligible individuals during the last month of the taxable year. The regulations also provide guidance relating to the manner and method of reporting and paying the excise tax under section 4980B, 4980D, 4980E, or 4980G.

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