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IRS Issues More Proposed Guidance on HSA Comparable Contribution Rules
Deloitte
June 4, 2007
Excerpt: First, the proposed regulations would provide a way for employers to comply with the comparable contribution requirements with respect to employees who are eligible individuals but who have not established an HSA by December 31, as well as with respect to employees who may have established HSAs but have not notified the employer. Second, the proposed regulations would clarify how employers can accelerate contributions to certain employees in need[.]
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