Rule: Excise Taxes: Pension Excise Taxes Health Saving Accounts Employer Comparable Contributions

43056 Federal Register / Vol. 71, No.
146 / Monday, July 31, 2006 / Rules and Regulations
need services are not precluded from which result in a necessary change to a sources noted in § 422.103(b). You may
receiving them based on an inability to restrictive legend on the SSN card (see submit a completed request for change
obtain a replacement SSN card. paragraph (e)(3) of this section) to be in records to any Social Security office,
For the reasons discussed above, we compelling circumstances, and will not or, if you are outside the U.S., to the
have not changed the interim final rules include either of these changes when Department of Veterans Affairs Regional
based on the public comments. determining the yearly or lifetime Office, Manila, Philippines, or to any
Therefore, except for the clarifying limits. We may grant an exception if you U.S. Foreign Service post or U.S.
language changes made to § 422.103 and provide evidence establishing that you military post. If your request is for a
§ 422.110, the interim final rules are would experience significant hardship if change of name on the card (i.e.,
adopted as final without change. the card were not issued. An example of verified legal changes to the first name
Dated: May 16, 2006. significant hardship includes, but is not and/or surname), we may issue you a
limited to, providing SSA with a referral replacement card bearing the same
Jo Anne B. Barnhart,
letter from a governmental social number and the new name. We will
Commissioner of Social Security.
services agency indicating that the grant an exception from the limitations
■ Accordingly, the interim final rules social security number card must be specified in § 422.103(e)(2) for
amending 20 CFR part 422 published at shown in order to obtain benefits or replacement social security number
70 FR 74649 on December 16, 2005, are services. cards representing a change in name or,
adopted as final with only minor (3) Restrictive legend change defined. if you are an alien, a change to a
clarifying language changes. Based on a person’s immigration status, restrictive legend shown on the card.
a restrictive legend may appear on the (See § 422.103(e)(3) for the definition of
PART 422—ORGANIZATION AND face of an SSN card to indicate that a change to a restrictive legend.)
PROCEDURES work is either not authorized or that (b) Assisting in enumeration. We may
work may be performed only with enter into an agreement with officials of
Subpart B—[Amended] Department of Homeland Security the Department of State and the
■ 1. The authority citation for subpart B (DHS) authorization. This restrictive Department of Homeland Security to
of part 422 is revised to read as follows: legend appears on the card above the assist us by collecting, as part of the
individual’s name and SSN. Individuals immigration process, information to
Authority: Secs. 205, 232, 702(a)(5), 1131,
1143 of the Social Security Act (42 U.S.C.
without work authorization in the U.S. change the name or other personal
405, 432, 902(a)(5), 1320b–1, and 1320b–13), receive SSN cards showing the identifying information you previously
and sec. 7213(a)(1)(A) of Pub. L. 108–458. restrictive legend, ‘‘Not Valid for submitted in connection with an
Employment;’’ and SSN cards for those application or request for a social
■ 2. Section 422.103 is amended by individuals who have temporary work security number card. If your request is
revising paragraph (e) to read as follows authorization in the U.S. show the to change a name on the card (i.e.,
and by amending paragraph (c)(1) by restrictive legend, ‘‘Valid For Work verified legal changes to the first name
removing the word ‘‘duplicate’’ and Only With DHS Authorization.’’ U.S. and/or surname) or to correct the
adding in its place the word citizens and individuals who are restrictive legend on the card to reflect
‘‘replacement’’ in the last sentence of permanent residents receive SSN cards a change in alien status, we may issue
the paragraph. without a restrictive legend. For the you a replacement card bearing the
purpose of determining a change in same number and the new name or
§ 422.103 Social security numbers.
restrictive legend, the individual must legend. We will grant an exception from
* * * * * have a change in immigration status or
(e) Replacement of social security the limitations specified in
citizenship which results in a change to § 422.103(e)(2) for replacement social
number card. (1) When we may issue or the removal of a restrictive legend
you a replacement card. We may issue security number cards representing a
when compared to the prior SSN card change of name or, if you are an alien,
you a replacement social security data. An SSN card request based upon
number card, subject to the limitations a change to a restrictive legend shown
a change in immigration status or on the card. (See § 422.103(e)(3) for the
in paragraph (e)(2) of this section. In all citizenship which does not affect the
cases, you must complete a Form SS–5 definition of a change to a restrictive
restrictive legend will count toward the legend.)
to receive a replacement social security yearly and lifetime limits, as in the case
number card. You may obtain a Form of Permanent Resident Aliens who [FR Doc. E6–12254 Filed 7–28–06; 8:45 am]
SS–5 from any Social Security office or attain U.S. citizenship. BILLING CODE 4191–02–P
from one of the sources noted in ■ 3. Section 422.110 is revised to read
paragraph (b) of this section. For as follows:
evidence requirements, see § 422.107. DEPARTMENT OF THE TREASURY
(2) Limits on the number of § 422.110 Individual’s request for change
replacement cards. There are limits on in record. Internal Revenue Service
the number of replacement social (a) Form SS–5. If you wish to change
security number cards we will issue to the name or other personal identifying 26 CFR Part 54
you. You may receive no more than information you previously submitted
[TD 9277]
three replacement social security in connection with an application for a
number cards in a year and ten social security number card, you must RIN 1545–BE30
replacement social security number complete and sign a Form SS–5 except
cards per lifetime. We may allow for as provided in paragraph (b) of this Employer Comparable Contributions to
reasonable exceptions to these limits on section. You must prove your identity, Health Savings Accounts Under
rmajette on PROD1PC67 with RULES1
a case-by-case basis in compelling and you may be required to provide Section 4980G
circumstances. We also will consider other evidence. (See § 422.107 for AGENCY: Internal Revenue Service (IRS),
name changes (i.e., verified legal evidence requirements.) You may obtain Treasury.
changes to the first name and/or a Form SS–5 from any local Social
ACTION: Final regulations.
surname) and changes in alien status Security office or from one of the
VerDate Aug<31>2005 14:56 Jul 28, 2006 Jkt 208001 PO 00000 Frm 00026 Fmt 4700 Sfmt 4700 E:\FR\FM\31JYR1.SGM 31JYR1
Federal Register / Vol. 71, No. 146 / Monday, July 31, 2006 / Rules and Regulations 43057
SUMMARY: This document contains final clarified and expanded upon the to collectively bargained employees
regulations that provide guidance guidance regarding the comparability would not be subject to the
regarding employer comparable rules published in Notice 2004–2 and in comparability rules. In response to these
contributions to Health Savings Notice 2004–50 (2004–33 IRB 196), Q & comments, the final regulations provide
Accounts (HSAs) under section 4980G. A–46 through Q & A–54. See that employees who are included in a
In general, these final regulations affect § 601.601(d)(2) of this chapter. Written unit of employees covered by a bona
employers that contribute to employees’ public comments on the proposed fide collective bargaining agreement
HSAs. regulations were received and a public between employee representatives and
DATES: Effective Date: These regulations hearing was requested. The hearing was one or more employers are not
are effective on July 31, 2006. held on February 23, 2006. After comparable participating employees, if
Applicability Date: These regulations consideration of all the comments, these health benefits were the subject of good
apply to employer contributions to final regulations adopt the provisions of faith bargaining between such employee
HSAs made on or after January 1, 2007. the proposed regulations with certain representatives and such employer or
FOR FURTHER INFORMATION CONTACT:
modifications, the most significant of employers. Collectively bargained
Mireille T. Khoury (202) 622–6080 (not which are highlighted in this preamble. employees are, therefore, disregarded
a toll-free number). for purposes of section 4980G.
Explanation of Provisions and Numerous commentators requested
SUPPLEMENTARY INFORMATION: Summary of Comments guidance on the exception to the
Background Several commentators requested that comparability rules for employer
the effective date should be at least one contributions made through a section
This document contains final Pension year from the date the regulations are 125 cafeteria plan. In response to these
Excise Tax Regulations (26 CFR part 54) finalized to give employers sufficient comments, the final regulations provide
under section 4980G of the Internal time to implement changes required to additional guidance on how employer
Revenue Code (Code). Under section comply with the final regulations. The HSA contributions are made through a
4980G of the Code, an excise tax is final regulations will apply to employer cafeteria plan. Specifically, the final
imposed on an employer that fails to contributions to HSAs made on or after regulations provide that employer
make comparable contributions to the January 1, 2007. contributions to employees’ HSAs are
HSAs of its employees. An employer is not required to made through the cafeteria plan if under
Section 1201 of the Medicare contribute to the HSAs of its employees. the written cafeteria plan, the
Prescription Drug, Improvement, and In general, however, if an employer employees have the right to elect to
Modernization Act of 2003 (Act), Public makes contributions to any employee’s receive cash or other taxable benefits in
Law 108–173, (117 Stat. 2066, 2003) HSA, the employer must make lieu of all or a portion of an HSA
added section 223 to the Code to permit comparable contributions to the HSAs contribution (i.e., all or a portion of the
eligible individuals to establish HSAs of all comparable participating HSA contributions are available as pre-
for taxable years beginning after employees. Comparable participating tax salary reduction amounts),
December 31, 2003. Section 4980G was employees are eligible individuals (as regardless of whether an employee
also added to the Code by the Act. defined in section 223(c)(1)) who are in actually elects to contribute any amount
Section 4980G(a) imposes an excise tax the same category of employees and to the HSA by salary reduction. The
on the failure of an employer to make who have the same category of high final regulations also provide several
comparable contributions to the HSAs deductible health plan (HDHP) examples that illustrate the application
of its employees for a calendar year. coverage. Under the proposed of the cafeteria plan exception to the
Section 4980G(b) provides that rules regulations, the categories of coverage comparability rules.
and requirements similar to section were self-only HDHP coverage and One commentator requested guidance
4980E (the comparability rules for family HDHP coverage. Several on what actions an employer must take
Archer Medical Savings Accounts commentators recommended that the to locate any missing comparable
(Archer MSAs)) apply for purposes of final regulations should recognize participating former employees for
section 4980G. Section 4980E(b) additional categories of coverage other purposes of contributions to eligible
imposes an excise tax equal to 35% of than self-only and family HDHP. The former employees. The final regulations
the aggregate amount contributed by the final regulations adopt this provide guidance on this issue and
employer to the Archer MSAs of recommendation and allow family explain that an employer making
employees during the calendar year if HDHP coverage to be subdivided into comparable contributions to former
an employer fails to make comparable the following additional categories of employees must take reasonable actions
contributions to the Archer MSAs of its HDHP coverage: self plus one, self plus to locate any missing comparable
employees in a calendar year. Therefore, two and self plus three or more. In participating former employees. In
if an employer fails to make comparable addition, the final regulations provide general, such reasonable actions include
contributions to the HSAs of its that an employer’s contribution with the use of certified mail, the Internal
employees during a calendar year, an respect to the self plus two category may Revenue Service Letter Forwarding
excise tax equal to 35% of the aggregate not be less than the employer’s Program, see Rev. Proc. 94–22 (1994–1
amount contributed by the employer to contribution with respect to the self CB 608), or the Social Security
the HSAs of its employees during that plus one category and the employer’s Administration’s Letter Forwarding
calendar year is imposed on the contribution with respect to the self Service. See § 601.601(d)(2).
employer. See Sections 4980G(a) and (b) plus three or more category may not be Several commentators requested that
and 4980E(b). See also Notice 2004–2 less than the employer’s contribution testing for comparability purposes be
(2004–2 IRB 269), Q & A–32. See with respect to the self plus two permitted on a plan year, rather than
§ 601.601(d)(2). category. calendar year, basis. Section 4980G

On August 26, 2005, proposed In addition, several commentators mandates the use of a calendar year for
regulations (REG–138647–04) were requested separate treatment for groups testing purposes. Accordingly, the final
published in the Federal Register (70 of collectively bargained employees, regulations do not adopt the suggestion
FR 50233). The proposed regulations such that employers’ HSA contributions for plan year testing. Also, the final
43058 Federal Register / Vol. 71, No. 146 / Monday, July 31, 2006 / Rules and Regulations
regulations have removed and reserved ■ Par. 2. Sections 54.4980G–0, eligible individuals, but not for another class
the provision dealing with instances 54.4980G–1, 54.4980G–2, 54.4980G–3, of non-collectively bargained employees who
where an employee has not established 54.4980G–4, and 54.4980G–5 are added are eligible individuals (for example,
management v. non-management) satisfy the
an HSA by the end of the calendar year. to read as follows:
requirement that the employer make
Finally, one commentator requested comparable contributions?
clarification on what would constitute § 54.4980G–0 Table of contents.
Q–10: If an employer contributes to the
reasonable interest for purposes of This section contains the questions HSAs of former employees who are eligible
section 4980G. In response to this for §§ 54.4980G–1, 54.4980G–2, individuals, do the comparability rules apply
comment, the final regulations provide 54.4980G–3, 54.4980G–4, and to these contributions?
that the determination of whether a rate 54.4980G–5. Q–11: Is an employer permitted to make
of interest used by an employer is § 54.4980G–1 Failure of employer to make comparable contributions only to the HSAs
comparable health savings account of comparable participating former
reasonable will be based on all of the
contributions. employees who have coverage under the
facts and circumstances. However, if an employer’s HDHP?
Q–1: What are the comparability rules that
employer calculates interest using the apply to employer contributions to Health Q–12: If an employer contributes only to
Federal short-term rate as determined by Savings Accounts (HSAs)? the HSAs of former employees who are
the Secretary in accordance with Code Q–2: What are the categories of HDHP eligible individuals with coverage under the
section 1274(d), the employer is deemed coverage for purposes of applying the employer’s HDHP, must the employer make
to use a reasonable interest rate. comparability rules? comparable contributions to the HSAs of
Q–3: What is the testing period for making former employees who are eligible
Special Analyses comparable contributions to employees’ individuals with coverage under the
It has been determined that these HSAs? employer’s HDHP because of an election
regulations are not a significant Q–4: How is the excise tax computed if under a COBRA continuation provision (as
employer contributions do not satisfy the defined in section 9832(d)(1))?
regulatory action as defined in Q–13: How do the comparability rules
comparability rules for a calendar year?
Executive Order 12866. Therefore, a apply if some employees have HSAs and
regulatory assessment is not required. It § 54.4980G–2 Employer contribution
defined. other employees have Archer MSAs?
also has been determined that section § 54.4980G–4 Calculating comparable
553(b) of the Administrative Procedure Q–1: Do the comparability rules apply to
amounts rolled over from an employee’s HSA contributions.
Act (5 U.S.C. chapter 5) does not apply Q–1: What are comparable contributions?
or Archer Medical Savings Account (Archer
to these regulations. These regulations MSA)? Q–2: How does an employer comply with
do not impose a collection of Q–2: If an employee requests that his or her the comparability rules when some non-
information on small entities, thus the employer deduct after-tax amounts from the collectively bargained employees who are
Regulatory Flexibility Act (5 U.S.C. employee’s compensation and forward these eligible individuals do not work for the
chapter 6) does not apply. Pursuant to amounts as employee contributions to the employer during the entire calendar year?
section 7805(f) of the Code, the employee’s HSA, do the comparability rules Q–3: How do the comparability rules apply
apply to these amounts? to employer contributions to employees’
proposed regulations preceding these HSAs if some non-collectively bargained
regulations were submitted to the Chief § 54.4980G–3 Employee for comparability
employees work full-time during the entire
Counsel for Advocacy of the Small testing.
calendar year, and other non-collectively
Business Administration for comment Q–1: Do the comparability rules apply to bargained employees work full-time for less
on its impact on small business. contributions that an employer makes to the than the entire calendar year?
HSAs of independent contractors or self- Q–4: May an employer make contributions
Drafting Information employed individuals? for the entire year to the HSAs of its
The principal authors of these Q–2: May a sole proprietor who is an employees who are eligible individuals at the
eligible individual contribute to his or her beginning of the calendar year (i.e., on a pre-
regulations are Barbara E. Pie and
own HSA without contributing to the HSAs funded basis) instead of contributing on a
Mireille T. Khoury, Office of Division of his or her employees who are eligible pay-as-you-go or on a look-back basis?
Counsel/Associate Chief Counsel (Tax individuals? Q–5: Must an employer use the same
Exempt and Government Entities). Q–3: Do the comparability rules apply to contribution method as described in Q & A–
contributions by a partnership to a partner’s 3 and Q & A–4 of this section for all
List of Subjects in 26 CFR Part 54
HSA? employees who were comparable
Excise taxes, Pensions, Reporting and Q–4: How are members of controlled participating employees for any month
recordkeeping requirements. groups treated when applying the during the calendar year?
comparability rules? Q–6: How does an employer comply with
Adoption of Amendments to the Q–5: What are the categories of employees the comparability rules if an employee has
Regulations for comparability testing? not established an HSA at the time the
Q–6: Are employees who are included in employer contributes to its employees’
■Accordingly, 26 CFR part 54 is a unit of employees covered by a collective HSAs?
amended as follows: bargaining agreement comparable Q–7: If an employer bases its contributions
participating employees? on a percentage of the HDHP deductible, how
PART 54—PENSION EXCISE TAXES Q–7: Is an employer permitted to make is the correct percentage or dollar amount
■ Paragraph 1. The authority citation comparable contributions only to the HSAs computed?
for part 54 is amended by adding entries of comparable participating employees who Q–8: Does an employer that contributes to
have coverage under the employer’s HDHP? the HSA of each comparable participating
in numerical order to read, in part, as Q–8: If an employee and his or her spouse employee in an amount equal to the
follows: are eligible individuals who work for the employee’s HSA contribution or a percentage
Authority: 26 U.S.C. 7805 * * * same employer and one employee-spouse has of the employee’s HSA contribution
Section 54.4980G–1 also issued under 26 family coverage for both employees under the (matching contributions) satisfy the rule that
U.S.C. 4980G. Section 54.4980G–2 also employer’s HDHP, must the employer make all comparable participating employees
issued under 26 U.S.C. 4980G. Section comparable contributions to the HSAs of receive comparable contributions?
54.4980G–3 also issued under 26 U.S.C. both employees? Q–9: If an employer conditions
4980G. Section 54.4980G–4 also issued under Q–9: Does an employer that makes HSA contributions by the employer to an
26 U.S.C. 4980G. Section 54.4980G–5 also contributions only for one class of non- employee’s HSA on an employee’s
issued under 26 U.S.C. 4980G. * * * collectively bargained employees who are participation in health assessments, disease
management programs or wellness programs 3 for the categories of employees and Q (ii) The self plus spouse category and the
and makes the same contributions available & A–2 of this section for the categories self plus dependent category constitute the
to all employees who participate in the of HDHP coverage. But see Q & A–6 in same category of HDHP coverage (self plus
programs, do the contributions satisfy the one) and Employer B must make the same
comparability rules?
§ 54.4980G–3 for treatment of
comparable contributions to the HSAs of all
Q–10: If an employer makes additional collectively bargained employees. eligible individuals who are in either the self
contributions to the HSAs of all comparable Q–2: What are the categories of HDHP plus spouse category of HDHP coverage or
participating employees who have attained a coverage for purposes of applying the the self plus dependent category of HDHP
specified age or who have worked for the comparability rules? coverage. Likewise, the self plus spouse plus
employer for a specified number of years, do A–2: (a) In general. Generally, the one dependent category and the self plus two
the contributions satisfy the comparability categories of coverage are self-only dependents category constitute the same
rules? HDHP coverage and family HDHP category of HDHP coverage (self plus two)
Q–11: If an employer makes additional coverage. Family HDHP coverage means and Employer B must make the same
contributions to the HSAs of all comparable any coverage other than self-only HDHP comparable contributions to the HSAs of all
participating employees are eligible to make eligible individuals who are in either the self
the additional contributions (HSA catch-up coverage. The comparability rules apply
plus spouse plus one dependent category of
contributions) under section 223(b)(3), do the separately to self-only HDHP coverage
HDHP coverage or the self plus two
contributions satisfy the comparability rules? and family HDHP coverage. In addition, dependents category of HDHP coverage.
Q–12: If an employer’s contributions to an if an HDHP has family coverage options Example 3. (i) Employer C maintains an
employee’s HSA result in non-comparable meeting the descriptions listed in HDHP and contributes to the HSAs of eligible
contributions, may the employer recoup the paragraph (b) of this Q & A–2, each such employees who elect coverage under the
excess amount from the employee’s HSA? coverage option may be treated as a HDHP. The HDHP has the following coverage
Q–13: What constitutes a reasonable separate category of coverage and the options:
interest rate for purposes of making (A) Self-only;
comparable contributions? comparability rules may be applied
separately to each category. However, if (B) Self plus one;
§ 54.4980G–5 HSA comparability rules and (C) Self plus two; and
cafeteria plans and waiver of excise tax. the HDHP has more than one category
(D) Self plus three or more.
that provides coverage for the same (ii) Employer C contributes $500 to the
Q–1: If an employer makes contributions
through a section 125 cafeteria plan to the number of individuals, all such HSA of each eligible employee with self-only
HSA of each employee who is an eligible categories are treated as a single HDHP coverage, $750 to the HSA of each
individual, are the contributions subject to category for purposes of the eligible employee with self plus one HDHP
the comparability rules? comparability rules. Thus, the categories coverage, $900 to the HSA of each eligible
Q–2: If an employer makes contributions of ‘‘employee plus spouse’’ and employee with self plus two HDHP coverage
through a cafeteria plan to the HSA of each ‘‘employee plus dependent,’’ each and $1,000 to the HSA of each eligible
employee who is an eligible individual in an providing coverage for two individuals, employee with self plus three or more HDHP
amount equal to the amount of the coverage. Employer C’s contributions satisfy
are treated as the single category ‘‘self
employee’s HSA contribution or a percentage the comparability rules.
of the amount of the employee’s HSA plus one’’ for comparability purposes.
contribution (i.e., matching contributions), See, however, the final sentence of Q–3: What is the testing period for
are the contributions subject to the section paragraph (a) of Q & A–1 of §54.4980G– making comparable contributions to
4980G comparability rules? 4 for a special rule that applies if employees’ HSAs?
Q–3: If under the employer’s cafeteria plan, different amounts are contributed for A–3: To satisfy the comparability
employees who are eligible individuals and different categories of family coverage. rules, an employer must make
who participate in health assessments, (b) HDHP Family coverage categories. comparable contributions for the
disease management programs or wellness The coverage categories are— calendar year to the HSAs of employees
programs receive an employer contribution to (1) Self plus one; who are comparable participating
an HSA, unless the employees elect cash, are (2) Self plus two; and
the contributions subject to the comparability
employees. See section 4980G(a). See Q
(3) Self plus three or more. & A–3 and Q & A–4 in §54.4980G–4 for
rules?
Q–4: May all or part of the excise tax
(c) Examples. The rules of this Q & A– a discussion of HSA contribution
imposed under section 4980G be waived? 2 are illustrated by the following methods.
examples: Q–4: How is the excise tax computed
§ 54.4980G–1 Failure of employer to make Example 1. Employer A maintains an if employer contributions do not satisfy
comparable health savings account HDHP and contributes to the HSAs of eligible the comparability rules for a calendar
contributions. employees who elect coverage under the year?
Q–1: What are the comparability rules HDHP. The HDHP has self-only coverage and A–4: (a) Computation of tax. If
that apply to employer contributions to family coverage. Thus, the categories of
employer contributions do not satisfy
Health Savings Accounts (HSAs)? coverage are self-only and family coverage.
Employer A contributes $750 to the HSA of the comparability rules for a calendar
A–1: If an employer makes
each eligible employee with self-only HDHP year, the employer is subject to an
contributions to any employee’s HSA,
coverage and $1,000 to the HSA of each excise tax equal to 35% of the aggregate
the employer must make comparable
eligible employee with family HDHP amount contributed by the employer to
contributions to the HSAs of all coverage. Employer A’s contributions satisfy HSAs for that period.
comparable participating employees. the comparability rules. (b) Example. The following example
See Q & A–1 in §54.4980G–4 for the Example 2. (i) Employer B maintains an illustrates the rules in paragraph (a) of
definition of comparable contributions. HDHP and contributes to the HSAs of eligible this Q & A–4:
Comparable participating employees are employees who elect coverage under the
eligible individuals (as defined in HDHP. The HDHP has the following coverage Example. During the 2007 calendar year,
section 223(c)(1)) who are in the same options: Employer D has 8 employees who are eligible
category of employees and who have the (A) Self-only; individuals with self-only coverage under an
(B) Self plus spouse; HDHP provided by Employer D. The

same category of high deductible health (C) Self plus dependent; deductible for the HDHP is $2,000. For the
plan (HDHP) coverage. See sections (D) Self plus spouse plus one dependent; 2007 calendar year, Employer D contributes
4980G(b) and 4980E(d)(3). See section (E) Self plus two dependents; and $2,000 each to the HSAs of two employees
223(c)(2) and (g) for the definition of an (F) Self plus spouse and two or more and $1,000 each to the HSAs of the other six
HDHP. See also Q & A–5 in § 54.4980G– dependents. employees, for total HSA contributions of
$10,000. Employer D’s contributions do not (b) Example. The following example contributions to D’s and E’s HSAs are subject
satisfy the comparability rules. Therefore, illustrates the rules in paragraph (a) of to the comparability rules because D and E
Employer D is subject to an excise tax of this Q & A–2: are employees of Partnership X and are not
$3,500 (35% of $10,000) for its failure to partners in Partnership X. Partnership X’s
make comparable contributions to its Example. In a calendar year, B, a sole contributions satisfy the comparability rules.
employees’ HSAs. proprietor is an eligible individual and
contributes $1,000 to B’s own HSA. B also Q–4: How are members of controlled
§ 54.4980G–2 Employer contribution contributes $500 for the same calendar year groups treated when applying the
defined. to the HSA of each employee who is an comparability rules?
eligible individual. The comparability rules A–4: All persons or entities treated as
Q–1: Do the comparability rules apply are not violated by B’s $1,000 contribution to a single employer under section 414 (b),
to amounts rolled over from an B’s own HSA. (c), (m), or (o) are treated as one
employee’s HSA or Archer Medical
Q–3: Do the comparability rules apply employer. See sections 4980G(b) and
Savings Account (Archer MSA)?
to contributions by a partnership to a 4980E(e).
A–1: No. The comparability rules do Q–5: What are the categories of
partner’s HSA?
not apply to amounts rolled over from A–3: (a) Partner not an employee. No. employees for comparability testing?
an employee’s HSA or Archer MSA. Contributions by a partnership to a bona A–5: (a) Categories. The categories of
Q–2: If an employee requests that his fide partner’s HSA are not subject to the employees for comparability testing are
or her employer deduct after-tax comparability rules because the as follows (but see Q & A–6 of this
amounts from the employee’s contributions are not contributions by section for the treatment of collectively
compensation and forward these an employer to the HSA of an employee. bargained employees)—
amounts as employee contributions to The contributions are treated as either (1) Current full-time employees;
the employee’s HSA, do the guaranteed payments under section (2) Current part-time employees; and
comparability rules apply to these 707(c) or distributions under section (3) Former employees (except for
amounts? 731. However, if a partnership former employees with coverage under
A–2: No. Section 106(d) provides that contributes to the HSAs of any the employer’s HDHP because of an
amounts contributed by an employer to employee who is not a partner, the election under a COBRA continuation
an eligible employee’s HSA shall be partnership must make comparable provision (as defined in section
treated as employer-provided coverage contributions to the HSAs of all 9832(d)(1)).
for medical expenses and are excludible (b) Part-time and full-time employees.
comparable participating employees.
from the employee’s gross income up to (b) Example. The following example For purposes of section 4980G, part-
the limit in section 223(b). After-tax illustrates the rules in paragraph (a) of time employees are customarily
employee contributions to an HSA are this Q & A–3: employed for fewer than 30 hours per
not subject to the comparability rules week and full-time employees are
Example. (i) Partnership X is a limited customarily employed for 30 or more
because they are not employer partnership with three equal individual
contributions under section 106(d). hours per week. See sections 4980G(b)
partners, A (a general partner), B (a limited
partner), and C (a limited partner). C is to be
and 4980E(d)(4)(A) and (B).
§ 54.4980G–3 Employee for comparability paid $300 annually for services rendered to (c) In general. Except as provided in
testing. Partnership X in her capacity as a partner Q & A–6 of this section, the categories
Q–1: Do the comparability rules apply without regard to partnership income (a of employees in paragraph (a) of this Q
to contributions that an employer makes section 707(c) guaranteed payment). D and E & A–5 are the exclusive categories of
to the HSAs of independent contractors are the only employees of Partnership X and employees for comparability testing. An
are not partners in Partnership X. A, B, C, D, employer must make comparable
or self-employed individuals? and E are eligible individuals and each has contributions to the HSAs of all
A–1: No. The comparability rules an HSA. During Partnership X’s Year 1 comparable participating employees
apply only to contributions that an taxable year, which is also a calendar year,
(eligible individuals who are in the
employer makes to the HSAs of Partnership X makes the following
contributions— same category of employees with the
employees.
(A) A $300 contribution to each of A’s and same category of HDHP coverage)
Q–2: May a sole proprietor who is an during the calendar year without regard
B’s HSAs which are treated as section 731
eligible individual contribute to his or distributions to A and B; to any classification other than these
her own HSA without contributing to (B) A $300 contribution to C’s HSA in lieu categories. For example, full-time
the HSAs of his or her employees who of paying C the guaranteed payment directly; eligible employees with self-only HDHP
are eligible individuals? and coverage and part-time eligible
A–2: (a) Sole proprietor not an (C) A $200 contribution to each of D’s and employees with self-only HDHP
employee. Yes. The comparability rules E’s HSAs, who are comparable participating
coverage are separate categories of
apply only to contributions made by an employees.
(ii) Partnership X’s contributions to A’s employees and different amounts can be
employer to the HSAs of employees. and B’s HSAs are section 731 distributions, contributed to the HSAs for each of
Because a sole proprietor is not an which are treated as cash distributions. these categories.
employee, the comparability rules do Partnership X’s contribution to C’s HSA is Q–6: Are employees who are included
not apply to contributions the sole treated as a guaranteed payment under in a unit of employees covered by a
proprietor makes to his or her own HSA. section 707(c). The contribution is not collective bargaining agreement
However, if a sole proprietor contributes excludible from C’s gross income under comparable participating employees?
to any employee’s HSA, the sole section 106(d) because the contribution is A–6: (a) In general. No. Collectively
proprietor must make comparable treated as a distributive share of partnership bargained employees who are covered
contributions to the HSAs of all income for purposes of all Code sections by a bona fide collective bargaining
other than sections 61(a) and 162(a), and a

comparable participating employees. In guaranteed payment to a partner is not
agreement between employee
determining whether the comparability treated as compensation to an employee. representatives and one or more
rules are satisfied, contributions that a Thus, Partnership X’s contributions to the employers are not comparable
sole proprietor makes to his or her own HSAs of A, B, and C are not subject to the participating employees, if health
HSA are not taken into account. comparability rules. Partnership X’s benefits were the subject of good faith
bargaining between such employee in good faith. In accordance with the terms Example 2. In a calendar year, Employer F
representatives and such employer or of the collective bargaining agreement, does not offer an HDHP. Several full-time
employers. Former employees covered Employer D contributes an amount equal to employees of Employer F, who are eligible
a specified number of cents per hour for each individuals, have HSAs. Employer F
by a collective bargaining agreement
hour worked to the HSAs of all eligible contributes to these employees’ HSAs.
also are not comparable participating collectively bargained employees. Employer Employer F must make comparable
employees. D’s contributions to the HSAs of collectively contributions to the HSAs of all full-time
(b) Examples. The following examples bargained employees are not subject to the employees who are eligible individuals.
illustrate the rules in paragraph (a) of comparability rules because the Example 3. In a calendar year, Employer G
this Q & A–6. The examples read as comparability rules do not apply to offers an HDHP to its full-time employees.
follows: collectively bargained employees. Most full-time employees are covered under
Example 1. Employer A offers its Q–7: Is an employer permitted to Employer G’s HDHP and Employer G makes
employees an HDHP with a $1,500 make comparable contributions only to comparable contributions to these
deductible for self-only coverage. Employer the HSAs of comparable participating employees’ HSAs and also to the HSAs of
A has collectively bargained and non- employees who have coverage under the full-time employees who are eligible
collectively bargained employees. The individuals and who are not covered under
collectively bargained employees are covered
employer’s HDHP? Employer G’s HDHP. Employee S, a full-time
by a collective bargaining agreement under
A–7: (a) Employer-provided HDHP employee of Employer G and a comparable
which health benefits were bargained in good coverage. If during a calendar year, an participating employee, is covered under an
faith. In the 2007 calendar year, Employer A employer contributes to the HSA of any HDHP provided by the employer of S’s
contributes $500 to the HSAs of all eligible employee who is an eligible individual spouse and not under Employer G’s HDHP.
non-collectively bargained employees with covered under an HDHP provided by Employer G must make comparable
self-only coverage under Employer A’s the employer, the employer is required contributions to S’s HSA.
HDHP. Employer A does not contribute to the to make comparable contributions to the
HSAs of the collectively bargained
Q–8: If an employee and his or her
HSAs of all comparable participating spouse are eligible individuals who
employees. Employer A’s contributions to the
HSAs of non-collectively bargained
employees with coverage under any work for the same employer and one
employees satisfy the comparability rules. HDHP provided by the employer. An employee-spouse has family coverage
The comparability rules do not apply to employer that contributes only to the for both employees under the
collectively bargained employees. HSAs of employees who are eligible employer’s HDHP, must the employer
Example 2. Employer B offers its individuals with coverage under the make comparable contributions to the
employees an HDHP with a $1,500 employer’s HDHP is not required to HSAs of both employees?
deductible for self-only coverage. Employer B make comparable contributions to HSAs A–8: (a) In general. If the employer
has collectively bargained and non- of employees who are eligible
collectively bargained employees. The
makes contributions only to the HSAs of
collectively bargained employees are covered
individuals but are not covered under employees who are eligible individuals
by a collective bargaining agreement under the employer’s HDHP. covered under its HDHP where only one
which health benefits were bargained in good (b) Non-employer provided HDHP employee-spouse has family coverage
faith. In the 2007 calendar year and in coverage. An employer that contributes for both employees under the
accordance with the terms of the collective to the HSA of any employee who is an employer’s HDHP, the employer is not
bargaining agreement, Employer B eligible individual with coverage under required to contribute to the HSAs of
contributes to the HSAs of all eligible any HDHP that is not an HDHP both employee-spouses. The employer
collectively bargained employees. Employer provided by the employer, must make
B does not contribute to the HSAs of the non-
is required to contribute to the HSA of
comparable contributions to the HSAs the employee-spouse with coverage
collectively bargained employees. Employer
B’s contributions to the HSAs of collectively
of all comparable participating under the employer’s HDHP, but is not
bargained employees are not subject to the employees whether or not covered required to contribute to the HSA of the
comparability rules because the under the employer’s HDHP. An employee-spouse covered under the
comparability rules do not apply to employer that makes a reasonable good employer’s HDHP by virtue of his or her
collectively bargained employees. faith effort to identify all comparable spouse’s coverage. However, if the
Accordingly, Employer B’s failure to participating employees with non- employer contributes to the HSA of any
contribute to the HSAs of the non- employer provided HDHP coverage and
collectively bargained employees does not
employee who is an eligible individual
makes comparable contributions to the with coverage under an HDHP that is
violate the comparability rules.
Example 3. Employer C has two units of
HSAs of such employees satisfies the not an HDHP provided by the employer,
collectively bargained employees—unit Q requirements in paragraph (b) of this Q the employer must make comparable
and unit R—each covered by a collective & A–7. contributions to the HSAs of both
bargaining agreement under which health (c) Examples. The following examples employee-spouses if they are both
benefits were bargained in good faith. In the illustrate the rules in this Q & A–7. eligible individuals. If an employer is
2007 calendar year and in accordance with None of the employees in the following required to contribute to the HSAs of
the terms of the collective bargaining examples are covered by a collective
agreement, Employer C contributes to the
both employee-spouses, the employer is
bargaining agreement. The examples not required to contribute amounts in
HSAs of all eligible collectively bargained read as follows:
employees in unit Q. In accordance with the excess of the annual contribution limits
terms of the collective bargaining agreement, Example 1. In a calendar year, Employer E in section 223(b).
Employer C makes no HSA contributions for offers an HDHP to its full-time employees. (b) Examples. The following examples
collectively bargained employees in unit R. Most full-time employees are covered under illustrate the rules in paragraph (a) of
Employer C’s contributions to the HSAs of Employer E’s HDHP and Employer E makes this Q & A–8. None of the employees in
collectively bargained employees are not comparable contributions only to these the following examples are covered by
subject to the comparability rules because the employees’ HSAs. Employee W, a full-time a collective bargaining agreement. The
comparability rules do not apply to employee of Employer E and an eligible

collectively bargained employees. individual, is covered under an HDHP
examples read as follows:
Example 4. Employer D has a unit of provided by the employer of W’s spouse and Example 1. In a calendar year, Employer H
collectively bargained employees that are not under Employer E’s HDHP. Employer E offers an HDHP to its full-time employees.
covered by a collective bargaining agreement is not required to make comparable Most full-time employees are covered under
under which health benefits were bargained contributions to W’s HSA. Employer H’s HDHP and Employer H makes
comparable contributions only to these eligible individuals covered under its HDHP. Internal Revenue Service Letter
employees’ HSAs. T and U are a married The comparability rules are not satisfied. Forwarding Program or the Social
couple. Employee T, who is a full-time Example 2. All of Employer L’s employees Security Administration’s Letter
employee of Employer H and an eligible are located in city X and city Y. In a calendar
year, Employer L maintains an HDHP for all
Forwarding Service.
individual, has family coverage under
employees working in city X only. Employer (c) Examples. The following examples
Employer H’s HDHP for T and T’s spouse.
Employee U, who is also a full-time L does not maintain an HDHP for its illustrate the rules in paragraph (a) of
employee of Employer H and an eligible employees working in city Y. Employer L this Q & A–10. None of the employees
individual, does not have coverage under contributes $500 to the HSAs of city X in the following examples are covered
Employer H’s HDHP except as the spouse of employees who are eligible individuals with by a collective bargaining agreement.
Employee T. Employer H is required to make coverage under its HDHP. Employer L does The examples read as follows:
comparable contributions to T’s HSA, but is not contribute to the HSAs of any of its city
Y employees. The comparability rules are Example 1. In a calendar year, Employer N
not required to make comparable contributes $1,000 for the calendar year to
contributions to U’s HSA. satisfied because none of the employees in
city Y are covered under an HDHP of the HSA of each current employee who is an
Example 2. In a calendar year, Employer J eligible individual with coverage under any
offers an HDHP to its full-time employees. Employer L. (However, if any employees in
city Y were covered by an HDHP of Employer HDHP. Employer N does not contribute to the
Most full-time employees are covered under HSA of any former employee who is an
Employer J’s HDHP and Employer J makes L, Employer L could not fail to contribute to
their HSAs merely because they work in a eligible individual. Employer N’s
comparable contributions to these contributions satisfy the comparability rules.
employees’ HSAs and to the HSAs of full- different city.)
Example 3. Employer M has two Example 2. In a calendar year, Employer O
time employees who are eligible individuals contributes to the HSAs of current employees
but are not covered under Employer J’s divisions—division N and division O. In a
calendar year, Employer M maintains an and former employees who are eligible
HDHP. R and S are a married couple. individuals covered under any HDHP.
Employee S, who is a full-time employee of HDHP for employees working in division N
and division O. Employer M contributes to Employer O contributes $750 to the HSA of
Employer J and an eligible individual, has each current employee with self-only HDHP
the HSAs of division N employees who are
family coverage under Employer J’s HDHP for coverage and $1,000 to the HSA of each
eligible individuals with coverage under its
S and S’s spouse. Employee R, who is also current employee with family HDHP
HDHP. Employer M does not contribute to
a full-time employee of Employer J and an coverage. Employer O also contributes $300
the HSAs of division O employees who are
eligible individual, does not have coverage to the HSA of each former employee with
eligible individuals covered under its HDHP.
under Employer J’s HDHP except as the self-only HDHP coverage and $400 to the
The comparability rules are not satisfied.
spouse of Employee S. Employer J must make HSA of each former employee with family
comparable contributions to S’s HSA and to
Q–10: If an employer contributes to
the HSAs of former employees who are HDHP coverage. Employer O’s contributions
R’s HSA. satisfy the comparability rules.
eligible individuals, do the
Q–9: Does an employer that makes comparability rules apply to these Q–11: Is an employer permitted to
HSA contributions only for one class of contributions? make comparable contributions only to
non-collectively bargained employees A–10: (a) Former employees. Yes. The the HSAs of comparable participating
who are eligible individuals, but not for comparability rules apply to former employees who have coverage
another class of non-collectively contributions an employer makes to under the employer’s HDHP?
bargained employees who are eligible former employees’ HSAs. Therefore, if A–11: If during a calendar year, an
individuals (for example, management an employer contributes to any former employer contributes to the HSA of any
v. non-management) satisfy the employee’s HSA, it must make former employee who is an eligible
requirement that the employer make comparable contributions to the HSAs individual covered under an HDHP
comparable contributions? of all comparable participating former provided by the employer, the employer
A–9: (a) Different classes of employees (former employees who are is required to make comparable
employees. eligible individuals with the same contributions to the HSAs of all former
No. If the two classes of employees category of HDHP coverage). However, employees who are comparable
are comparable participating employees, an employer is not required to make participating former employees with
the comparability rules are not satisfied. comparable contributions to the HSAs coverage under any HDHP provided by
The only categories of employees for of former employees with coverage the employer. An employer that
comparability purposes are current full- under the employer’s HDHP because of contributes only to the HSAs of former
time employees, current part-time an election under a COBRA employees who are eligible individuals
employees, and former employees. continuation provision (as defined in with coverage under the employer’s
Collectively bargained employees are section 9832(d)(1)). See Q & A–5 and Q HDHP is not required to make
not comparable participating & A–12 of this section. The comparable contributions to the HSAs
employees. But see Q & A–1 in comparability rules apply separately to of former employees who are eligible
54.4980G–5 on contributions made former employees because they are a individuals and who are not covered
through a cafeteria plan. separate category of covered employee. under the employer’s HDHP. However,
(b) Examples. The following examples See Q & A–5 of this section. Also, an employer that contributes to the HSA
illustrate the rules in paragraph (a) of former employees who were covered by of any former employee who is an
this Q & A–9. None of the employees in a collective bargaining agreement eligible individual with coverage under
the following examples are covered by immediately before termination of an HDHP that is not an HDHP of the
a collective bargaining agreement. The employment are not comparable employer, must make comparable
examples read as follows: participating employees. See Q & A–6 of contributions to the HSAs of all former
this section. employees who are eligible individuals
Example 1. In a calendar year, Employer K (b) Locating former employees. An whether or not covered under an HDHP
maintains an HDHP covering all management employer making comparable of the employer.
and non-management employees. Employer

K contributes to the HSAs of non-
contributions to former employees must Q–12: If an employer contributes only
management employees who are eligible take reasonable actions to locate any to the HSAs of former employees who
individuals covered under its HDHP. missing comparable participating former are eligible individuals with coverage
Employer K does not contribute to the HSAs employees. In general, such actions under the employer’s HDHP, must the
of its management employees who are include the use of certified mail, the employer make comparable
contributions to the HSAs of former for employees who are eligible with a $1,500 deductible for self-only
employees who are eligible individuals individuals with one category of HDHP coverage and a $3,000 deductible for family
with coverage under the employer’s coverage that it contributes for coverage. Employer D contributes $1,500 for
the calendar year to the HSA of each
HDHP because of an election under a employees who are eligible individuals
employee who is an eligible individual
COBRA continuation provision (as with a different category of HDHP electing the self-only HDHP coverage.
defined in section 9832(d)(1))? coverage. For example, an employer that Employer D contributes $1,000 for the
A–12: No. An employer that satisfies the comparability rules by calendar year to the HSA of each employee
contributes only to the HSAs of former contributing the same amount to the who is an eligible individual electing the
employees who are eligible individuals HSAs of all employees who are eligible family HDHP coverage. Employer D’s HSA
with coverage under the employer’s individuals with family HDHP coverage contributions satisfy the comparability rules.
HDHP is not required to make is not required to contribute any amount Example 5. (i) In the 2007 calendar year,
comparable contributions to the HSAs Employer E maintains two HDHPs. Plan A
to the HSAs of employees who are
has a $2,000 deductible for self-only coverage
of former employees who are eligible eligible individuals with self-only and a $4,000 deductible for family coverage.
individuals with coverage under the HDHP coverage, or to contribute the Plan B has a $2,500 deductible for self-only
employer’s HDHP because of an election same percentage of the self-only HDHP coverage and a $4,500 deductible for family
under a COBRA continuation provision deductible as the amount contributed coverage. For the calendar year, Employer E
(as defined in section 9832(d)(1)). with respect to family HDHP coverage. makes contributions to the HSA of each full-
Q–13: How do the comparability rules However, the contribution with respect time employee who is an eligible individual
apply if some employees have HSAs to the self plus two category may not be covered under Plan A of $600 for self-only
and other employees have Archer less than the contribution with respect coverage and $1,000 for family coverage.
MSAs? Employer E satisfies the comparability rules,
to the self plus one category and the if it makes either of the following
A–13: (a) HSAs and Archer MSAs. contribution with respect to the self contributions for the 2007 calendar year to
The comparability rules apply plus three or more category may not be the HSA of each full-time employee who is
separately to employees who have HSAs less than the contribution with respect an eligible individual covered under Plan
and employees who have Archer MSAs. to the self plus two category. B—
However, if an employee has both an (b) Examples. The following examples (A) $600 for each full-time employee with
HSA and an Archer MSA, the employer illustrate the rules in paragraph (a) of self-only coverage and $1,000 for each full-
may contribute to either the HSA or the this Q & A–1. None of the employees in time employee with family coverage; or
Archer MSA, but not to both. the following examples are covered by (B) $750 for each employee with self-only
(b) Example. The following example coverage and $1,125 for each employee with
a collective bargaining agreement. The
illustrates the rules in paragraph (a) of family coverage (the same percentage of the
examples read as follows: deductible Employer E contributes for full-
this Q & A–13: Example 1. In the 2007 calendar year, time employees covered under Plan A, 30%
Example. In a calendar year, Employer P Employer A offers its full-time employees of the deductible for self-only coverage and
contributes $600 to the Archer MSA of each three health plans, including an HDHP with 25% of the deductible for family coverage).
employee who is an eligible individual and self-only coverage and a $2,000 deductible. (ii) Employer E also makes contributions to
who has an Archer MSA. Employer P Employer A contributes $1,000 for the the HSA of each part-time employee who is
contributes $500 for the calendar year to the calendar year to the HSA of each employee an eligible individual covered under Plan A
HSA of each employee who is an eligible who is an eligible individual electing the of $300 for self-only coverage and $500 for
individual and who has an HSA. If an self-only HDHP coverage. Employer A makes family coverage. Employer E satisfies the
employee has both an Archer MSA and an no HSA contributions for employees with comparability rules, if it makes either of the
HSA, Employer P contributes to the family HDHP coverage or for employees who following contributions for the 2007 calendar
employee’s Archer MSA and not to the do not elect the employer’s self-only HDHP. year to the HSA of each part-time employee
employee’s HSA. Employee X has an Archer Employer A’s HSA contributions satisfy the who is an eligible individual covered under
MSA and an HSA. Employer P contributes comparability rules. Plan B—
$600 for the calendar year to X’s Archer MSA Example 2. In the 2007 calendar year, (A) $300 for each part-time employee with
but does not contribute to X’s HSA. Employer Employer B offers its employees an HDHP self-only coverage and $500 for each part-
P’s contributions satisfy the comparability with a $3,000 deductible for self-only time employee with family coverage; or
rules. coverage and a $4,000 deductible for family (B) $375 for each part-time employee with
coverage. Employer B contributes $1,000 for self-only coverage and $563 for each part-
§ 54.4980G–4 Calculating comparable the calendar year to the HSA of each time employee with family coverage (the
contributions. employee who is an eligible individual same percentage of the deductible Employer
Q–1: What are comparable electing the self-only HDHP coverage. E contributes for part-time employees
contributions? Employer B contributes $2,000 for the covered under Plan A, 15% of the deductible
A–1: (a) Definition. Contributions are calendar year to the HSA of each employee for self-only coverage and 12.5% of the
comparable if, for each month in a who is an eligible individual electing the deductible for family coverage).
calendar year, the contributions are family HDHP coverage. Employer B’s HSA Example 6. (i) In the 2007 calendar year,
contributions satisfy the comparability rules. Employer F maintains an HDHP. The HDHP
either the same amount or the same Example 3. In the 2007 calendar year, has the following coverage options—
percentage of the deductible under the Employer C offers its employees an HDHP (A) A $2,500 deductible for self-only
HDHP for employees who are eligible with a $1,500 deductible for self-only coverage;
individuals with the same category of coverage and a $3,000 deductible for family (B) A $3,500 deductible for self plus one
coverage on the first day of that month. coverage. Employer C contributes $1,000 for dependent (self plus one);
Employees with self-only HDHP the calendar year to the HSA of each (C) A $3,500 deductible for self plus
coverage are tested separately from employee who is an eligible individual spouse (self plus one);
employees with family HDHP coverage. electing the self-only HDHP coverage. (D) A $3,500 deductible for self plus
Similarly, employees with different Employer C contributes $1,000 for the spouse and one dependent (self plus two);
calendar year to the HSA of each employee and

categories of family HDHP coverage may who is an eligible individual electing the (E) A $3,500 deductible for self plus spouse
be tested separately. See Q & A–2 in family HDHP coverage. Employer C’s HSA and two or more dependents (self plus three
§ 54.4980G–1. An employer is not contributions satisfy the comparability rules. or more).
required to contribute the same amount Example 4. In the 2007 calendar year, (ii) Employer F makes the following
or the same percentage of the deductible Employer D offers its employees an HDHP contributions for the calendar year to the
HSA of each full-time employee who is an (b) Contributions on a pay-as-you-go contributes on a monthly pay-as-you-go basis
eligible individual covered under the basis. An employer may comply with to the HSAs of employees who are eligible
HDHP— the comparability rules by contributing individuals with coverage under Employer J’s
(A) $750 for self-only coverage; HDHP. In the calendar year, Employer J
(B) $1,000 for self plus one dependent;
amounts at one or more dates during the
contributes $50 per month to the HSA of
(C) $1,000 for self plus spouse; calendar year to the HSAs of employees each of employee with self-only HDHP
(D) $1,500 for self plus spouse and one who are eligible individuals as of the coverage and $100 per month to the HSA of
dependent; and first day of the month, if contributions each employee with family HDHP coverage.
(E) $2,000 for self plus spouse and two or are the same amount or the same From January 1st through March 31th of the
more dependents. percentage of the HDHP deductible for calendar year, Employee X is an eligible
(iii) Employer F’s HSA contributions employees who are eligible individuals individual with self-only HDHP coverage.
satisfy the comparability rules. From April 1st through December 31th of the
as of the first day of the month with the
Example 7. (i) In a calendar year, Employer calendar year, X is an eligible individual
G offers its employees an HDHP and a health same category of coverage and are made
at the same time. Contributions made at with family HDHP coverage. For the months
flexible spending arrangement (health FSA). of January, February and March of the
The health FSA reimburses employees for the employer’s usual payroll interval for calendar year, Employer J contributes $50 per
medical expenses as defined in section different groups of employees are month to X’s HSA. For the remaining months
213(d). Some of Employer G’s employees considered to be made at the same time. of the calendar year, Employer J contributes
have coverage under the HDHP and the For example, if salaried employees are $100 per month to X’s HSA. Employer J’s
health FSA, some have coverage under the paid monthly and hourly employees are contributions to X’s HSA satisfy the
HDHP and their spouse’s FSA, and some comparability rules.
have coverage under the HDHP and are paid bi-weekly, an employer may
enrolled in Medicare. For the calendar year, contribute to the HSAs of hourly (d) Contributions on a look-back
Employer G contributes $500 to the HSA of employees on a bi-weekly basis and to basis. An employer may also satisfy the
each employee who is an eligible individual. the HSAs of salaried employees on a comparability rules by determining
No contributions are made to the HSAs of monthly basis. An employer may comparable contributions for the
employees who have coverage under change the amount that it contributes to
Employer G’s health FSA or under a spouse’s calendar year at the end of the calendar
the HSAs of employees at any point. year, taking into account all employees
health FSA or who are enrolled in Medicare.
(ii) The employees who have coverage
However, the changed contribution who were eligible individuals for any
under a health FSA (whether Employer H’s amounts must satisfy the comparability month during the calendar year and
or their spouse’s FSA) or who are covered rules. contributing the same percentage of the
under Medicare are not eligible individuals. (c) Examples. The following examples HDHP deductible or the same dollar
Specifically, the employees who have illustrate the rules in paragraph (b) of amount to the HSAs of all employees
coverage under the health FSA or under a this Q & A–2: The examples read as
spouse’s health FSA are not comparable
with the same category of coverage for
follows: that month.
participating employees because they are not
eligible individuals under section 223(c)(1). Example 1. (i) Beginning on January 1st, (e) Examples. The following examples
Similarly, the employees who are enrolled in Employer H contributes $50 per month on illustrate the rules in paragraph (d) of
Medicare are not comparable participating the first day of each month to the HSA of this Q & A–2. The examples read as
employees because they are not eligible each employee who is an eligible individual
follows:
individuals under section 223(b)(7) and on that date. Employer H does not contribute
(c)(1). Therefore, employees who have to the HSAs of former employees. In mid- Example 1. In a calendar year, Employer K
coverage under the health FSA or under a March of the same year, Employee X, an offers its employees an HDHP and
spouse’s health FSA and employees who are eligible individual, terminates employment contributes on a look-back basis to the HSAs
enrolled in Medicare are excluded from after Employer H has contributed $150 to X’s of employees who are eligible individuals
comparability testing. See sections 4980G(b) HSA. After X terminates employment, with coverage under Employer K’s HDHP.
and 4980E. Employer G’s contributions Employer H does not contribute additional Employer K contributes $600 ($50 per
satisfy the comparability rules. amounts to X’s HSA. In mid-April of the month) for the calendar year to the HSA of
same year, Employer H hires Employee Y, an each of employee with self-only HDHP
Q–2: How does an employer comply eligible individual, and contributes $50 to coverage and $1,200 ($100 per month) for the
with the comparability rules when some Y’s HSA in May and $50 in June. Effective calendar year to the HSA of each employee
non-collectively bargained employees in July of the same year, Employer H stops with family HDHP coverage. From January
who are eligible individuals do not contributing to the HSAs of all employees 1st through June 30th of the calendar year,
work for the employer during the entire and makes no contributions to the HSA of Employee Y is an eligible individual with
calendar year? any employee for the months of July through family HDHP coverage. From July 1st through
A–2: (a) In general. In determining December. In August, Employer H hires December 31, Y is an eligible individual with
whether the comparability rules are Employee Z, an eligible individual. Employer self-only HDHP coverage. Employer K
satisfied, an employer must take into H does not contribute to Z’s HSA. After Z is contributes $900 on a look-back basis for the
account all full-time and part-time hired, Employer H does not hire additional calendar year to Y’s HSA ($100 per month for
employees. As of the end of the calendar the months of January through June and $50
employees who were employees and year, Employer H has made the following per month for the months of July through
eligible individuals for any month HSA contributions to its employees’ HSAs— December). Employer K’s contributions to Y’s
during the calendar year. (Full-time and (A) Employer H contributed $150 to X’s HSA satisfy the comparability rules.
part-time employees are tested HSA; Example 2. On December 31st, Employer L
separately. See Q & A–5 in § 54.4980G– (B) Employer H contributed $100 to Y’s contributes $50 per month on a look-back
3.) There are two methods to comply HSA; basis to each employee’s HSA for each month
with the comparability rules when some (C) Employer H did not contribute to Z’s in the calendar year that the employee was
employees who are eligible individuals HSA; and an eligible individual. In mid-March of the
do not work for the employer during the (D) Employer H contributed $300 to the same year, Employee T, an eligible
entire calendar year; contributions may HSA of each employee who was an eligible individual, terminated employment. In mid-
individual and employed by Employer J from April of the same year, Employer L hired
be made on a pay-as-you-go basis or on January through June. Employee U, who becomes an eligible
a look-back basis. See Q & A–9 through (ii) Employer H’s contributions satisfy the individual as of May 1st and works for
Q & A–11 in § 54.4980G–3 for the rules comparability rules. Employer L through December 31st. On
regarding comparable contributions to Example 2. In a calendar year, Employer J December 31st, Employer L contributes $150
the HSAs of former employees. offers its employees an HDHP and to Employee T’s HSA and $400 to Employee
U’s HSA. Employer L’s contributions satisfy $240 to the HSA of each full-time to make comparable contributions to B’s HSA
the comparability rules. employee who works the entire calendar beginning in June. Employer N satisfies the
(f) Periods and dates for making year, the employer must contribute $60 comparability rules with respect to
to the HSA of each full-time employee contributions to B’s HSA if it makes HSA
contributions. With both the pay-as-you- contributions in any one of the following
go method and the look-back method, who works on the first day of each three ways—
an employer may establish, on a months of the calendar year. The rules (A) Pre-funding B’s HSA by contributing
reasonable and consistent basis, periods set forth in this Q & A–2 apply to $700 to B’s HSA;
for which contributions will be made employer contributions made on a pay- (B) Contributing $100 per month on a pay-
(for example, a quarterly period as-you-go basis or on a look-back basis as-you-go basis to B’s HSA; or
covering three consecutive months in a as described in Q & A–3 of this section. (C) Contributing to B’s HSA at the end of
calendar year) and the dates on which See sections 4980G(b) and the calendar year taking into account each
such contributions will be made for that 4980E(d)(2)(B). month that B was an eligible individual and
designated period (for example, the first Q–4: May an employer make employed by Employer M.
contributions for the entire year to the (ii) If Employer M hires additional
day of the quarter or the last day of the employees who are eligible individuals after
quarter in the case of an employer who HSAs of its employees who are eligible
initial funding, it must use the same
has established a quarterly period for individuals at the beginning of the contribution method for these employees that
making contributions). An employer calendar year (on a pre-funded basis) it used to contribute to B’s HSA.
that makes contributions on a pay-as- instead of contributing on a pay-as-you-
go or on a look-back basis? Q–5: Must an employer use the same
you-go basis for a period covering more
A–4: (a) Contributions on a pre- contribution method as described in Q
than one month will not fail to satisfy
funded basis. Yes. An employer may & A–2 and Q & A–4 of this section for
the comparability rules because an
make contributions for the entire year to all employees who were comparable
employee who terminates employment
the HSAs of its employees who are participating employees for any month
prior to the end of the period for which
eligible individuals at the beginning of during the calendar year?
contributions were made has received A–5: Yes. If an employer makes
more contributions on a monthly basis the calendar year. An employer that pre-
funds the HSAs of its employees will comparable HSA contributions on a
than employees who have worked the pay-as-you-go basis, it must do so for
entire period. In addition, an employer not fail to satisfy the comparability rules
because an employee who terminates each employee who is a comparable
that makes contributions on a pay-as- participating employee as of the first
you-go basis for a period covering more employment prior to the end of the
calendar year has received more day of the month. If an employer makes
than one month must make HSA comparable contributions on a look-
contributions for any comparable contributions on a monthly basis than
employees who work the entire calendar back basis, it must do so for each
participating employees hired after the employee who was a comparable
date of initial funding for that period. year. See Q & A–12 of this section.
Under section 223(d)(1)(E), an account participating employee for any month
(g) Example. The following example
beneficiary’s interest in an HSA is during the calendar year. If an employer
illustrates the rules in paragraph (f) of
nonforfeitable. An employer must make makes HSA contributions on a pre-
this Q & A–2:
comparable contributions for all funded basis, it must do so for all
Example. Employer M has established, on employees who are comparable
a reasonable and consistent basis, a quarterly employees who are comparable
participating employees for any month participating employees at the
period for making contributions to the HSAs
of eligible employees on a pay-as-you-go during the calendar year, including beginning of the calendar year and must
basis. Beginning on January 1st, Employer M employees who are eligible individuals make comparable HSA contributions for
contributes $150 for the first three months of hired after the date of initial funding. all employees who are comparable
the calendar year to the HSA of each An employer that makes HSA participating employees for any month
employee who is an eligible individual on
contributions on a pre-funded basis may during the calendar year, including
that date. On January 15th, Employee V, an employees who are eligible individuals
eligible individual, terminated employment also contribute on a pre-funded basis to
the HSAs of employees who are eligible hired after the date of initial funding.
after Employer M has contributed $150 to V’s
individuals hired after the date of initial See Q & A–4 of this section for rules
HSA. On January 15th, Employer M hired
Employee W, who becomes an eligible funding. Alternatively, an employer that regarding contributions for employees
individual as of February 1st. On April 1st, has pre-funded the HSAs of comparable hired after initial funding.
Employer M has contributed $100 to W’s participating employees may contribute Q–6: How does an employer comply
HSA for the two months (February and to the HSAs of employees who are with the comparability rules if an
March) in the quarter period that Employee
eligible individuals hired after the date employee has not established an HSA at
W was an eligible employee. Employer M’s the time the employer contributes to its
contributions satisfy the comparability rules. of initial funding on a pay-as-you-go
basis or on a look-back basis. An employees’ HSAs?
Q–3: How do the comparability rules A–6: (a) Employee has not established
employer that makes HSA contributions
apply to employer contributions to an HSA at the time the employer funds
on a pre-funded basis must use the same
employees’ HSAs if some non- its employees’ HSAs. If an employee has
contribution method for all employees
collectively bargained employees work not established an HSA at the time the
who are eligible individuals hired after
full-time during the entire calendar employer funds its employees’ HSAs,
the date of initial funding.
year, and other non-collectively (b) Example. The following example the employer complies with the
bargained employees work full-time for illustrates the rules in paragraph (a) of comparability rules by contributing
less than the entire calendar year? this Q & A–4: comparable amounts plus reasonable
A–3: Employer contributions to the interest to the employee’s HSA when
HSAs of employees who work full-time Example. (i) On January 1, Employer N the employee establishes the HSA,
for less than twelve months satisfy the contributes $1,200 for the calendar year on a taking into account each month that the
pre-funded basis to the HSA of each
comparability rules if the contribution employee who is an eligible individual. In employee was a comparable
amount is comparable when determined mid-May, Employer N hires Employee B, participating employee. See Q & A–13 of
on a month-to-month basis. For who becomes an eligible individual as of this section for rules regarding
example, if the employer contributes June 1st. Therefore, Employer N is required reasonable interest.
(b) Employee has not established an contributions to HSAs made through a the comparability rules. An employer
HSA by the end of the calendar year. cafeteria plan. may contribute up until April 15th
[Reserved]. Q–9: If an employer conditions following the calendar year in which the
(c) Example. The following example contributions by the employer to an non-comparable contributions were
illustrates the rules in paragraph (a) of employee’s HSA on an employee’s made. An employer that makes
this Q & A–6: participation in health assessments, additional HSA contributions to correct
disease management programs or non-comparable contributions must also
Example. Beginning on January 1st,
Employer O contributes $500 per calendar wellness programs and makes the same contribute reasonable interest. However,
year on a pay-as-you-go basis to the HSA of contributions available to all employees an employer is not required to
each employee who is an eligible individual. who participate in the programs, do the contribute amounts in excess of the
Employee C is an eligible individual during contributions satisfy the comparability annual contribution limits in section
the entire calendar year but does not rules? 223(b). See Q & A–13 of this section for
establish an HSA until March. A–9: No. If all comparable rules regarding reasonable interest.
Notwithstanding C’s delay in establishing an participating employees do not elect to Q–13: What constitutes a reasonable
HSA, Employer O must make up the missed participate in all the programs and interest rate for purposes of making
HSA contributions plus reasonable interest consequently, all comparable
for January and February by April 15th of the
comparable contributions?
participating employees do not receive A–13: The determination of whether a
following calendar year.
comparable contributions to their HSAs, rate of interest used by an employer is
Q–7: If an employer bases its the employer contributions fail to satisfy
contributions on a percentage of the reasonable will be based on all of the
the comparability rules. But see facts and circumstances. If an employer
HDHP deductible, how is the correct Q & A–1 in § 54.4980G–5 on
percentage or dollar amount computed? calculates interest using the Federal
contributions made to HSAs through a short-term rate as determined by the
A–7: (a) Computing HSA cafeteria plan.
contributions. The correct percentage is Secretary in accordance with section
Q–10: If an employer makes 1274(d), the employer is deemed to use
determined by rounding to the nearest additional contributions to the HSAs of
1/100th of a percentage point and the a reasonable interest rate.
all comparable participating employees
dollar amount is determined by who have attained a specified age or § 54.4980G–5 HSA comparability rules and
rounding to the nearest whole dollar. who have worked for the employer for cafeteria plans and waiver of excise tax.
(b) Example. The following example a specified number of years, do the Q–1: If an employer makes
illustrates the rules in paragraph (a) of contributions satisfy the comparability contributions through a section 125
this Q & A–7: rules? cafeteria plan to the HSA of each
Example. In this Example, assume that A–10: No. If all comparable employee who is an eligible individual,
each HDHP provided by Employer P satisfies participating employees do not meet the are the contributions subject to the
the definition of an HDHP for the 2007 age or length of service requirement, all comparability rules?
calendar year. In the 2007 calendar year, comparable participating employees do A–1: (a) In general. No. The
Employer P maintains two HDHPs. Plan A not receive comparable contributions to comparability rules do not apply to HSA
has a deductible of $3,000 for self-only contributions that an employer makes
their HSAs and the employer
coverage. Employer P contributes $1,000 for through a section 125 cafeteria plan.
the calendar year to the HSA of each contributions fail to satisfy the
employee covered under Plan A. Plan B has comparability rules. However, contributions to an HSA made
a deductible of $3,500 for self-only coverage. Q–11: If an employer makes through a cafeteria plan are subject to
Employer P satisfies the comparability rules additional contributions to the HSAs of the section 125 nondiscrimination rules
if it makes either of the following all comparable participating employees (eligibility rules, contributions and
contributions for the 2007 calendar year to who are eligible to make the additional benefits tests and key employee
the HSA of each employee who is an eligible contributions (HSA catch-up concentration tests). See section 125(b),
individual with self-only coverage under contributions) under section 223(b)(3), (c) and (g) and the regulations
Plan B— do the contributions satisfy the thereunder.
(i) $1,000; or (b) Contributions made through a
(ii) $1,167 (33.33% of the deductible
A–11: No. If all comparable section 125 cafeteria plan. Employer
rounded to the nearest whole dollar amount).
participating employees are not eligible contributions to employees’ HSAs are
Q–8: Does an employer that to make the additional HSA made through a section 125 cafeteria
contributes to the HSA of each contributions under section 223(b)(3), plan and are subject to the section 125
comparable participating employee in all comparable participating employees cafeteria plan nondiscrimination rules
an amount equal to the employee’s HSA do not receive comparable contributions and not the comparability rules if under
contribution or a percentage of the to their HSAs, and the employer the written cafeteria plan, the
employee’s HSA contribution (matching contributions fail to satisfy the employees have the right to elect to
contributions) satisfy the rule that all comparability rules. receive cash or other taxable benefits in
comparable participating employees Q–12: If an employer’s contributions lieu of all or a portion of an HSA
receive comparable contributions? to an employee’s HSA result in non- contribution (meaning that all or a
A–8: No. If all comparable comparable contributions, may the portion of the HSA contributions are
participating employees do not employer recoup the excess amount available as pre-tax salary reduction
contribute the same amount to their from the employee’s HSA? amounts), regardless of whether an
HSAs and, consequently, do not receive A–12: No. An employer may not employee actually elects to contribute
comparable contributions to their HSAs, recoup from an employee’s HSA any any amount to the HSA by salary
the comparability rules are not satisfied, portion of the employer’s contribution reduction.
notwithstanding that the employer to the employee’s HSA. Under section Q–2: If an employer makes
offers to make available the same 223(d)(1)(E), an account beneficiary’s contributions through a cafeteria plan to
contribution amount to each comparable interest in an HSA is nonforfeitable. the HSA of each employee who is an
participating employee. But see However, an employer may make eligible individual in an amount equal
Q & A–1 in § 54.4980G–5 on additional HSA contributions to satisfy to the amount of the employee’s HSA
contribution or a percentage of the HSAs. Employees making this election have ACTION: Direct final rule.
amount of the employee’s HSA the right to receive cash or other taxable
contribution (matching contributions), benefits in lieu of their HSA pre-tax SUMMARY: EPA is taking direct final
are the contributions subject to the contribution. Employer C makes a non- action to codify a longstanding
elective contribution to the HSAs of all generator-specific delisting
section 4980G comparability rules? employees who complete a health risk
A–2: No. The comparability rules do determination for brine purification
assessment and participate in Employer C’s muds (K071) generated by Olin
not apply to HSA contributions that an wellness program. Employees do not have
employer makes through a section 125 Corporation (Olin) at its facility in
the right to receive cash or other taxable
cafeteria plan. Thus, where matching benefits in lieu of Employer C’s non-elective
Charleston, Tennessee. This rule will
contributions are made by an employer contribution. The section 125 cafeteria plan amend the Code of Federal Regulations
through a cafeteria plan, the nondiscrimination rules and not the to reflect the delisting, which was
contributions are not subject to the comparability rules apply to Employer C’s granted by EPA in December 1981 and
comparability rules of section 4980G. HSA contributions because the HSA by the Tennessee Department of
However, contributions, including contributions are made through the cafeteria Environment and Conservation in June
plan. 1983 after full notice and comment. The
matching contributions, to an HSA Example 4. Employer D’s written cafeteria
made under a cafeteria plan are subject rule will not impose any new
plan permits employees to elect to make pre- requirements on Olin or any other
to the section 125 nondiscrimination tax salary reduction contributions to their member of the regulated community.
rules (eligibility rules, contributions and HSAs. Employees making this election have
benefits tests and key employee the right to receive cash or other taxable DATES: This rule is effective on
concentration tests). See Q & A–1 of this benefits in lieu of their HSA pre-tax September 29, 2006 without further
section. contribution. Employees participating in the notice unless we receive adverse
Q–3: If under the employer’s cafeteria plan who are eligible individuals receive comment by August 30, 2006. If we
plan, employees who are eligible automatic employer contributions to their receive adverse comments, we will
HSAs. Employees make no election with publish a timely withdrawal in the
individuals and who participate in respect to Employer D’s contribution and do
health assessments, disease Federal Register informing the public
not have the right to receive cash or other that this rule will not take effect.
management programs or wellness taxable benefits in lieu of Employer D’s
programs receive an employer contribution but are permitted to make their ADDRESSES: Submit comments,
contribution to an HSA and the own pre-tax salary reduction contributions to identified by docket number EPA–R04–
employees have the right to elect to fund their HSAs. The section 125 cafeteria RCRA–2006–0478, by one of the
make pre-tax salary reduction plan nondiscrimination rules and not the following methods:
contributions to their HSAs, are the comparability rules apply to Employer D’s • Federal eRulemaking Portal:
contributions subject to the HSA contributions because the HSA www.regulations.gov. Follow the on-line
contributions are made through the cafeteria instructions.
A–3: (a) In general. No. The
plan. • E-mail: lippert.kristin@epa.gov.
Q–4: May all or part of the excise tax • Mail or deliver: Kristin Lippert,
comparability rules do not apply to
imposed under section 4980G be North Enforcement and Compliance
employer contributions to an HSA made
waived? Section, Mail Code 4WD–RCRA, RCRA
through a cafeteria plan. See Q & A–1
A–4: In the case of a failure which is Enforcement and Compliance Branch,
of this section.
(b) Examples. The following examples due to reasonable cause and not to U.S. Environmental Protection Agency,
illustrate the rules in this § 54.4980G–5. willful neglect, all or a portion of the Region 4, Sam Nunn Atlanta Federal
The examples read as follows: excise tax imposed under section 4980G Center, 61 Forsyth Street, SW., Atlanta,
may be waived to the extent that the Georgia 30303.
Example 1. Employer A’s written cafeteria Instructions: All comments will be
plan permits employees to elect to make pre- payment of the tax would be excessive
relative to the failure involved. See included in the public docket without
tax salary reduction contributions to their change and may be made available
HSAs. Employees making this election have sections 4980G(b) and 4980E(c).
the right to receive cash or other taxable
online at www.regulations.gov,
Approved: July 14, 2006. including any personal information
benefits in lieu of their HSA pre-tax
contribution. The section 125 cafeteria plan Mark E. Matthews, provided, unless the comment includes
nondiscrimination rules and not the Deputy Commissioner for Services and Confidential Business Information (CBI)
comparability rules apply because the HSA Enforcement. or other information whose disclosure is
contributions are made through the cafeteria Eric Solomon, restricted by statute. Information that
plan. Acting Deputy Assistant Secretary (Tax you consider CBI or otherwise protected
Example 2. Employer B’s written cafeteria Policy). should be clearly identified as such and
plan permits employees to elect to make pre- should not be submitted through
[FR Doc. E6–11991 Filed 7–28–06; 8:45 am]
tax salary reduction contributions to their
HSAs. Employees making this election have BILLING CODE 4830–01–P www.regulations.gov or e-mail.
the right to receive cash or other taxable www.regulations.gov is an ‘‘anonymous
benefits in lieu of their HSA pre-tax access’’ system, and EPA will not know
contribution. Employer B automatically ENVIRONMENTAL PROTECTION your identity or contact information
contributes a non-elective matching AGENCY unless you provide it in the body of
contribution or seed money to the HSA of your comment. If you send e-mail
each employee who makes a pre-tax HSA 40 CFR Part 261 directly to EPA, your e-mail address
contribution. The section 125 cafeteria plan will be automatically captured and
nondiscrimination rules and not the [FRL–8204–4]
included as part of the public comment.
comparability rules apply to Employer B’s
Hazardous Waste Management If EPA cannot read your comment due
HSA contributions because the HSA

contributions are made through the cafeteria System; Identification and Listing of to technical difficulties and cannot
plan. Hazardous Waste; Final Exclusion contact you for clarification, EPA may
Example 3. Employer C’s written cafeteria not be able to consider your comment.
plan permits employees to elect to make pre- AGENCY: Environmental Protection Docket: The index to the docket for
tax salary reduction contributions to their Agency (EPA). this action is available electronically at

Rule: Excise Taxes: Pension Excise Taxes Health Saving Accounts Employer Comparable Contributions

Hochgeladen von

Dokumentinformationen

Originaltitel

Copyright

Verfügbare Formate

Dieses Dokument teilen

Dokument teilen oder einbetten

Freigabeoptionen

Stufen Sie dieses Dokument als nützlich ein?

Sind diese Inhalte unangemessen?

Copyright:

Verfügbare Formate

Rule: Excise Taxes: Pension Excise Taxes Health Saving Accounts Employer Comparable Contributions

Hochgeladen von

Copyright:

Verfügbare Formate

43056 Federal Register / Vol. 71, No.

146 / Monday, July 31, 2006 / Rules and Regulations

§ 601.601(d)(2). category. calendar year, basis. Section 4980G

(B) Self plus spouse; HDHP provided by Employer D. The

other than sections 61(a) and 162(a), and a

comparability rules do not apply to employee of Employer E and an eligible

and non-management employees. Employer

calendar year to the HSA of each employee and

HSA contributions because the HSA

Das könnte Ihnen auch gefallen