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Text of Proposed Regulations on 'Comparable' Employer Contributions to Employees' HSAs (PDF)
Internal Revenue Service [IRS]Link to more items from this source
[Official Guidance]
Aug. 26, 2005
12 pages. Excerpt: These proposed regulations incorporate the rule in Notice 2004–2, Q & A–32 that contributions are comparable if they are either the same amount or the same percentage of the deductible for employees who are eligible individuals with the same category of coverage.

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