# Employer Comparable Contributions to Health Savings Accounts Under Section 4980G
> **IRS** · Final regulations. · Published 2008-04-17 · Effective 2008-04-17 · 73 FR 20794
## Document
- **Document number:** E8-8214
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 73 FR 20794
- **CFR reference:** 26 CFR 54
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2008/04/17/E8-8214/employer-comparable-contributions-to-health-savings-accounts-under-section-4980g)
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