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Internal Revenue Bulletin:  2013-40 

September 30, 2013 


Table of Contents

Notice 2013-57 Notice 2013-57

This notice clarifies that a health plan will not fail to qualify as a high deductible health plan under section 223(c)(2) of the Code merely because it provides without a deductible the preventive health services required under section 2713 of the Public Health Service Act to be provided by a group health plan or a health insurance issuer offering group or individual health insurance coverage.

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