Employer Comparable Contributions to Health Savings Accounts Under Section 4980G
other · IRS · Rule · Published 2008-04-17 · Effective 2008-04-17 · 73 FR 20794
Document
Document number
E8-8214
Federal Register citation
73 FR 20794
CFR reference
26 CFR 54
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2008-04-17
Effective date
2008-04-17
Treasury docket
TD 9393
Abstract
This document contains final regulations providing guidance on employer comparable contributions to Health Savings Accounts (HSAs) under section 4980G in instances where an employee has not established an HSA by December 31st and in instances where an employer accelerates contributions for the calendar year for employees who have incurred qualified medical expenses. These final regulations affect employers that contribute to employees' HSAs and their employees.