Excerpt: The guidance covers issues on individual eligibility for HSAs, provides examples of plans that will be considered high-deductible plans, clarifies the scope of 'preventive care,' provides guidance on calculating permissible contributions and distributions, addresses the 'comparability' nondiscrimination standard, rollovers, coordination between cafeteria plans and HSAs, and discusses various HSA administration issues. HSAs are established under IRC sec. 223.